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IIA-CIA-PART2 · Question #310

IIA-CIA-PART2 Question #310: Real Exam Question with Answer & Explanation

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Question

Which of the following factors would be the most critical in determining which engagements should be included in the annual internal audit plan?

Options

  • AWhether an audit is explicitly required by the internal audit charter
  • BThe extent to which the work to be performed is an assurance or consulting engagement
  • CThe organization's annual risk management strategy
  • DRisks that are identified by operations staff or senior management

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