IIA
IIA-CIA-PART2 · Question #311
IIA-CIA-PART2 Question #311: Real Exam Question with Answer & Explanation
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Question
According to IIA guidance which of the following statements is true regarding the annual audit plan?
Options
- AThe annual audit plan should only be adjusted in response to problems with resourcing, scope,
- BThe chief audit executive (CAE) may incorporate risk information, including risk appetite levels
- CIn an immature risk management environment it is preferable for the CAE to rely solely on her
- DThe CAE may make adjustments to the annual audit plan as needed without senior management
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