Câu 44: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following would not be characteristic of control self-assessment implemented by an audit department?

1. A. An auditor usually facilitates the discussion during the workshop phase while another records comments for subsequent use.
2. B. Auditors and business-unit employees work as a team.
3. C. Auditors perform traditional audit tests to identify control weaknesses. — đáp án hiện tại
4. D. Participants discuss the control weaknesses that hinder the achievement of objectives.