Câu 128: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

It would be appropriate for an internal audit activity to use consultants with expertise in health-care benefits when the internal audit activity is:I. Conducting an audit of the organization's estimate of its liability for post retirement benefits, which include health care benefits.II. Comparing the cost of the organization's health care program with that of other programs offered in the industry.III. Training its staff to conduct an audit of health care costs in a major division of the organization.

1. A. I only
2. B. I and III only
3. C. II and III only
4. D. I, II, and III. — đáp án hiện tại