A.
Consulting engagements provide the internal audit activity with flexibility to add value and do not need to be included in the long-range audit plan.
B.
The internal audit activity's plan of engagments must be based on a formal quantitative risk assessment.
C.
The chief audit executive should consider changes to the long-range audit plan based on the requests of business unit managers.
D.
A risk assessment on which to base the internal audit activity's long-range plan must be undertaken at least once every three years.
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Amer105
4 months ago