Câu 119: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

When establishing the internal audit activity's annual plan, which of the following would be the best source of potential audit engagement topics?

1. A. The organization's budget.
2. B. Operations involving cash transactions.
3. C. Recent changes in management objectives. — đáp án hiện tại
4. D. Risk factors utilized in the organization's risk models.