Câu 69: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following are potential benefits of using an assurance map?

1. A. Indication of any gaps in assurance coverage, and improved relevance of assurance recommendations.
2. B. Identification of duplicate or overlapping assurance activities, and improved relevance of assurance recommendations.
3. C. Indication of gaps in assurance coverage, and enhanced effectiveness of assurance providers. — đáp án hiện tại
4. D. Enhanced effectiveness of assurance providers, and improved relevance of assurance recommendations.