nerdexam
IIA

IIA-CIA-PART2 · Question #129

A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most…

The correct answer is D. Communicate with the CEO and present the revised audit plan to the board for approval. When proposing interim changes to the annual audit plan due to emerging risks, the most appropriate action for the CAE is to communicate with the CEO and present the revised audit plan to the board for approval. This ensures that senior management is informed and supportive of…

Managing the Internal Audit Activity

Question

A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''

Options

  • APresent the revised audit plan directly to the board for approval.
  • BCommunicate with the chief financial officer and present the revised audit plan to the CEO tor
  • CPresent the revised audit plan directly to the CEO for approval
  • DCommunicate with the CEO and present the revised audit plan to the board for approval.

How the community answered

(48 responses)
  • A
    8% (4)
  • B
    10% (5)
  • C
    4% (2)
  • D
    77% (37)

Explanation

When proposing interim changes to the annual audit plan due to emerging risks, the most appropriate action for the CAE is to communicate with the CEO and present the revised audit plan to the board for approval. This ensures that senior management is informed and supportive of the changes, and that the board, which holds the ultimate oversight responsibility, formally approves the revised plan.

Topics

#audit plan revision#CAE reporting lines#board approval#emerging risks

Community Discussion

No community discussion yet for this question.

Full IIA-CIA-PART2 Practice