Câu 25: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following statements is true?

1. A. Consulting engagements provide the internal audit activity with flexibility to add value and do not need to be included in the long-range audit plan.
2. B. The internal audit activity's plan of engagments must be based on a formal quantitative risk assessment.
3. C. The chief audit executive should consider changes to the long-range audit plan based on the requests of business unit managers. — đáp án hiện tại
4. D. A risk assessment on which to base the internal audit activity's long-range plan must be undertaken at least once every three years.