Câu 164: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following statements regarding organizational governance is not correct?

1. A. An effective internal audit function is one of the four cornerstones of good governance.
2. B. Those performing governance activities are accountable to the customer. — đáp án hiện tại
3. C. Accountability is one of the key elements of organizational governance.
4. D. Governance principles and the need for an internal audit function are applicable to governmental and not-for-profit activities.