Câu 285: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Because of an abundance of high priority requests from management, an internal audit activity no longer has the resources to meet all of its commitments contained in the annual audit plan. Which of the following would be the best course of action for the chief audit executive to follow?

1. A. Continue with the plan and seek opportunities to adjust priorities and reallocate resources.
2. B. Present a reassessment of the plan to the board and senior management for consideration. — đáp án hiện tại
3. C. Reassess the plan and either cancel or divert resources away from the lowest priority activities.
4. D. Advise the board immediately and seek their support for additional resources to meet the needs of the plan.