Câu 77: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to the International Professional Practices Framework, which of the following would not be considered when performing an initial risk assessment in engagement planning?

1. A. The reliability of management’s assessment of risk.
2. B. Management’s process for monitoring, reporting, and resolving risk issues.
3. C. Management's methodology for defining risk criteria. — đáp án hiện tại
4. D. Risks in related activities relevant to the activity under review.