Câu 78: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following is not true regarding the management of internal audit resources?

1. A. A minimum level of information technology knowledge is necessary.
2. B. The adequacy of internal audit resources is ultimately a board responsibility.
3. C. Resources include external service providers and computer-assisted audit techniques.
4. D. Skills availability must be aligned with financial constraints. — đáp án hiện tại