Câu 30: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

According to IIA guidance, which of the following statements is true regarding the authority of the chief audit executive (CAE) to release previous audit reports to outside parties?

1. A. The CAE can release prior internal audit reports with the approval of the board and senior management.
2. B. The CAE can employ judgment and release prior audit results as they deem appropriate and necessary. — đáp án hiện tại
3. C. The CAE can only release prior information outside the organization when mandated by legal or statutory requirements.
4. D. The CAE can release prior information provided it is as originally published and distributed within the organization.