Câu 146: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

The chief audit executive (CAE) of a new organization is in the process of determining the manner in which audit reports will be distributed and to whom. According to the Standards, which of the following is the most appropriate course of action for the CAE to take to develop this distribution process?

1. A. The process should be determined in meetings with the external auditor and senior management to ensure alignment with external reporting.
2. B. The CAE should meet with senior management for their input, but finalize the distribution of all reports with the board. — đáp án hiện tại
3. C. The CAE should independently implement the report distribution, using best judgment to ensure that all relevant stakeholders are informed.
4. D. The CAE should request that senior management and the board meet to determine the most appropriate reporting method.