Câu 236: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following statements, if true, could justify an auditor's decision not to report governance-related control deficiencies to the audit committee?

1. A. Management plans to initiate corrective action.
2. B. The board of directors has a separate corporate governance committee.
3. C. The amounts and the potential risks associated with the deficiencies are not material to the overall organization. — đáp án hiện tại
4. D. Governance issues are complex and the auditor should rely on management's analysis of the extent of the problem.