Câu 137: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

An internal auditor has just undertaken an organization-wide risk assessment. In identifying potential audit engagements, the internal auditor should consider least:

1. A. Focusing on the high risk areas as sources of potential engagements.
2. B. Focusing in areas not audited last year. — đáp án hiện tại
3. C. Factoring in management requests.
4. D. Focusing on those risks highlighted by the external auditor.