Câu 256: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following is not a reason for an internal auditor to prepare an audit plan before the detailed audit work begins?

1. A. The objectives of the audit should be set.
2. B. The organization's management should be informed about the work to be performed. — đáp án hiện tại
3. C. Attention should be devoted toward the key audit areas.
4. D. The timing of the audit should be set.