Câu 242: CISA: Certified Information Systems Auditor

During an IT general controls audit of a high-risk area where both internal and external audit teams are reviewing the same areas simultaneously, which of the following is the BEST approach to optimize resources?

1. A. Leverage the work performed by external audit for the internal audit testing. — đáp án hiện tại
2. B. Ensure both the internal and external auditors perform the work simultaneously.
3. C. Roll forward the general controls audit to the subsequent audit year.
4. D. Request that the external audit team leverage the internal audit work.