Câu 150: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?

1. A. Escalate the unresolved issues to the board, because they could pose significant risk exposures to the organization.
2. B. Confirm the decision with management and document this decision in the audit file. — đáp án hiện tại
3. C. Document the issue in the audit file and follow up until the issues are resolved.
4. D. Initiate an assurance engagement on the unresolved issues.