Câu 236: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following is true regarding audit supervision?1. Supervision should be performed throughout the planning, examination, evaluation, communication, and follow-up stages of the audit engagement.2. Supervision should extend to training, time reporting, and expense control, as well as administrative matters.3. Supervision should include review of engagement workpapers, with documented evidence of the review.

1. A. 1 and 2 only
2. B. 1 and 3 only
3. C. 2 and 3 only
4. D. 1, 2, and 3 — đáp án hiện tại