Câu 80: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

While developing a risk based audit plan, which of the following sources of information would provide the least value to the chief audit executive?

1. A. Results from the organization's business process management program.
2. B. User acceptance testing of the organization's enterprise resource planning application. — đáp án hiện tại
3. C. Risk assessments conducted by the board.
4. D. Key business strategies adopted by the organization in the strategic plan.