試験IIA-CRMA-ADV トピック1 問題235 スレッド

A. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.

B. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.

C. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.

D. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.