Câu 97: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?

1. A. Assist executives with their administrative and governance responsibilities, and encourage all IAA members to develop relationships with the organization's executives. — đáp án hiện tại
2. B. Assist executives with their administrative and governance responsibilities, and ensure that all communications with the board are formal audit reports or preset agendas.
3. C. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and encourage all IAA members to develop relationships with the organization's executives.
4. D. During an engagement, restrict communications with affected executives to matters pertaining to the engagement; and ensure that all communications with the