IIA-CIA-PART2 practice question 13 of 35

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

Full set: 501 questions
Answer options
A: Whether an audit is explicitly required by the internal audit charter
B: The extent to which the work to be performed is an assurance or consulting engagement
C: The organization's annual risk management strategy Correct answer
D: Risks that are identified by operations staff or senior management
Correct Answer:
C. The organization's annual risk management strategy
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