Câu 62: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following is the most important concept to be included in a consulting engagement agreement?

1. A. Define the duties and responsibilities needed from management to perform the engagement.
2. B. Disclose the fact that auditors who perform the work may not be subject matter experts in the topic of the review.
3. C. Clarify that matters discovered during the engagement may also be reported to senior management and the audit committee. — đáp án hiện tại
4. D. Disclose the fact that follow-up reviews may be conducted to ensure that recommendations are implemented adequately.