Câu 90: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

In advance of a preliminary survey, a chief audit executive sends a memorandum and questionnaire to the supervisors of the department to be audited. What is the most likely result of that procedure?

1. A. It creates apprehension about the audit engagement.
2. B. It involves the engagement client's supervisory personnel in the audit. — đáp án hiện tại
3. C. It is an uneconomical approach to obtaining information.
4. D. It is only useful for audits of distant locations.