Câu 342: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

The internal audit activity conducted an organizationwide risk assessment. One of the most significant risks identified is associated with the oil price market. The chief audit executive (CAE) is considering including in the annual audit plan an assessment of the effectiveness of oil price risk management. The manager responsible commented that the assessment was not needed, as market risks were regularly addressed by the financial risk committee. If the CAE decides to include this activity in the annual audit plan anyway, how should it be recorded?

1. A. A consulting engagement independent of the financial risk committee's review.
2. B. A risk assessment. — đáp án hiện tại
3. C. An assurance engagement.
4. D. A joint consulting engagement with input from the financial risk committee.