When Developing the Annual Audit Plan and Reviewing Risk Assessment

question 14

Multiple Choice

When developing the annual audit plan and reviewing risk assessment priorities, a chief audit executive should always identify the:

• A) Potential recommendations for each auditable activity.
• B) Persons to whom engagement reports will be communicated.
• C) Engagement procedures to be used during the engagements.
• D) Internal audit resources required to achieve the audit plan.