Câu 56: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

In performance auditing, which of the following must first be determined by the internal auditor?

1. A. Which key performance indicators are in use.
2. B. Management's objectives for the process. — đáp án hiện tại
3. C. Whether management controls are appropriate.
4. D. Determination that appropriate benchmarks are in place.