試験IIA-CIA-Part2-JPN トピック5 問題3 スレッド

According to IIA guidance, the chief audit executive (CAE) is responsible for evaluating and verifying management's response to audit recommendations. The CAE must also determine the need and scope for additional work based on the adequacy and timeliness of management's corrective actions. This ensures that the audit recommendations are effectively implemented and that any residual risks are appropriately managed. Reference: IIA Standard 2500 - Monitoring Progress, IIA Practice Advisory 2500.A1-1