Câu 77: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

A company has entered into a $20, 000, 000 fixed-price contract with a general contractor for the construction of a new retail outlet. For this contract, which of the following would represent the greatest risk?

1. A. Excessive labor charged to the project.
2. B. Poor physical protection of materials and equipment.
3. C. Failure to complete the project within budget.
4. D. Substitution of inferior materials. — đáp án hiện tại