IIA
IIA-CIA-PART2 · Question #77
IIA-CIA-PART2 Question #77: Real Exam Question with Answer & Explanation
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Question
Which of the following is the primary reason the chief audit executive should consider the organization's strategic plans when developing the annual audit plan?
Options
- AStrategic plans reflect the organization's business objectives and overall attitude toward risk.
- BStrategic plans are helpful to identify major areas of activity, which may direct the allocation of
- CStrategic plans are likely to show areas of weak financial controls.
- DThe strategic plan is a relatively stable document on which to base audit planning.
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