Câu 257: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following statements about internal audit's follow-up process is true?

1. A. The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure quality performance.
2. B. The actions of external auditors and other external assurance providers is not encompassed by internal audit's follow-up process.
3. C. Internal auditors have responsibility for determining if management and the board have implemented the recommended action or otherwise accepted the risk. — đáp án hiện tại
4. D. The follow-up process must be complete and documented in the working papers in order to conclude the engagement.