Câu 57: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

A chief audit executive (CAE) is planning to issue an annual report concluding on the overall effectiveness of the organization's internal control system. According to the Standards, which of the following is likely the most significant challenge facing the CAE when creating the report?

1. A. The opinion must include difficult to measure risks such as the risks of management override of controls, and collusion among dishonest personnel.
2. B. The opinion is dependent on complex analyses of numerous internal audit engagements carried out over the prior year. — đáp án hiện tại
3. C. The opinion is only issued once a year, limiting its usefulness.
4. D. Assessing control effectiveness is complicated by inherent risks.