Câu 318: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

The board asked the chief audit executive (CAE) to assume responsibility for a newly formed risk management function while retaining responsibility for the internal audit activity. The new function is comprised of both risk and compliance activities. How should next year's internal audit of the risk management function be performed?

1. A. It should be performed by a competent assurance provider external to the internal audit activity.
2. B. It should be performed by a qualified audit team in the internal audit activity and overseen by the most senior auditor other than the CAE. — đáp án hiện tại
3. C. It should be conducted by a team of internal auditors under the supervision of risk and compliance managers.
4. D. It should be performed by a team of the most experienced internal auditors, without oversight or direct involvement from the CAE.