Câu 181: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which characteristic of risk assessment makes it a useful tool for audit planning?

1. A. It provides a list of auditable activities in the organization.
2. B. It ranks the severity of potentially adverse effects on the organization.
3. C. It provides a process for identifying and analyzing potentially adverse effects. — đáp án hiện tại
4. D. It evaluates the probability that an event or action may adversely affect the organization.