According to IIA Guidance, Which of the Following Is Not

question 269

Multiple Choice

According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

• A) Rating each engagement record to assess its relevance and accessibility for the organization's board.
• B) Controlling access to engagement records, including access by senior management.
• C) Developing retention requirements for engagement records that are consistent with organizational guidelines.
• D) Forming policies governing the custody and retention of consulting engagement records before their release to other parties.

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