Câu 278: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following would be the least desirable criteria against which to judge current operations of an organization's treasury function?

1. A. The operations of the treasury function as documented during the last audit engagement. — đáp án hiện tại
2. B. Company policies and procedures delegating authority and assigning responsibilities.
3. C. Finance textbook illustrations of generally accepted good treasury function practices.
4. D. Codification of best practices of the treasury function in relevant industries.