Câu 115: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

The chief audit executive (CAE) of a small internal audit activity (IAA) plans to test conformance with the Standards through a quality assurance review. According to the Standards, which of the following are acceptable practice for this review?1. Use an external service provider.2. Conduct a self-assessment with independent validation.3. Arrange for a review by qualified employees outside of the IAA.4. Arrange for reciprocal peer review with another CAE.

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