Câu 71: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Overall audit efficiency is enhanced between the internal and external audit functions when:

1. A. Internal audit coverage is reduced to avoid potential conflicts of interest.
2. B. Audits of the same department are conducted at different times.
3. C. The internal audit department reviews functions or departments prior to the external audit.
4. D. External audit scope is reduced based on the internal audit department's activities. — đáp án hiện tại