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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Definitions:

Highly Suggestible

The state or quality of being easily influenced by suggestions or ideas, often leading to altered perceptions or behaviors.

Suprachiasmatic Nucleus (SCN)

A small region in the brain's hypothalamus responsible for controlling circadian rhythms through the regulation of sleep-wake cycles.

Melatonin

A hormone secreted by the pineal gland that regulates sleep patterns and circadian rhythms.

Pineal Gland

A small endocrine gland in the brain that produces melatonin, a hormone that regulates sleep-wake cycles.