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Exit VCEDump IIA-CIA-PART1 Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control

Q74 Single 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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