Câu 241: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

The chief audit executive (CAE) notes during review of the final report of an assurance engagement that management has decided to accept the risks of two significant exposures identified by the audit. Which of the following actions by the CAE would be least prudent in these circumstances?

1. A. Implement follow-up procedures to monitor the potential impact of those risks. — đáp án hiện tại
2. B. Review the working papers and conclusions as to the perceived residual risk.
3. C. Meet with senior management to consider their reasoning for the decision.
4. D. Meet with the auditor-in-charge to review the conclusions.