Câu 21: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

A chief audit executive (CAE) is evaluating four potential audit engagements based on the following factors: the engagement's ability to reduce risk to the organization, the engagement's ability to save the organization money, and the extent of change in the area since the last engagement. The CAE has scored the engagements for each factor from low to high, assigned points, and calculated an overall ranking. The results are shown below with the points in parentheses:Risk Reduction -Cost Savings -Changes -High (3)Medium (2)Low (1)High (3)Low (1)High (3)Low (1)High (3)Medium (2)Medium (2)Medium (2)High (3)If the organization has asked the CAE to consider the cost savings factor to be twice as important as any other factor, which engagements should the CAE pursue?

1. A. 1 and 2 only
2. B. 1 and 3 only
3. C. 2 and 4 only
4. D. 3 and 4 only — đáp án hiện tại