Câu 169: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following should be considered when creating policies and procedures for the internal audit activity (IAA)?

1. A. Number of auditors, complexity of audit activities, and structure of the IAA. — đáp án hiện tại
2. B. Number of auditors, complexity of audit activities, and audit staff skills and competencies.
3. C. Number of auditors, structure of the IAA, and audit staff skills and competencies.
4. D. Complexity of audit activities, structure of the IAA, and audit staff skills and competencies.