Câu 51: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

A chief audit executive (CAE) is determining which engagements to include on the annual audit plan. She would like to consider the organization's attitude toward risk and the degree of difficulty in achieving objectives. Which of the following resources should the CAE consult?

1. A. The corporate risk register.
2. B. The strategic plan. — đáp án hiện tại
3. C. Internal and external audit reports.
4. D. The board's meeting records.