Câu 192: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?

1. A. Align organizational activities to internal audit activities and measure according to the approved IAA performance measures. — đáp án hiện tại
2. B. Establish a periodic review of monitoring and reporting processes to help ensure relevant IAA reporting.
3. C. Use the results of IAA engagement and advisory reporting to guide current and future internal audit activities.
4. D. Establish a format and frequency for IAA reporting that is appropriate and aligns with the organization's governance structure.