Câu 138: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

Which of the following steps would not be included in a program of selecting and developing human resources for an internal audit department?

1. A. Scheduling periodic meetings with individual auditors, during which the chief audit executive provides counsel regarding each auditor's performance and professional career development.
2. B. Establishing an internal review team to assess the auditors' and audit department's compliance with standards, level of audit effectiveness, and compliance with departmental policy. — đáp án hiện tại
3. C. Developing specific job descriptions for audit staff, audit managers, and other auditing positions.
4. D. Establishing in-house training programs and requiring continuing education for audit staff.