Free IIA-CIA-PART2 Web TestEngine Demo

Q44 Single choice

The chief audit executive is completing the audit plan.
According to IIA guidance, which of the following is the best method of selecting the audits to be completed?

A
A rotational audit plan with core audits being done every two to four years.
B
A risk-based audit plan that also covers important operational areas.
C
An audit plan based upon the previous audit results and findings.
D
An audit plan based upon responses from management on key risk areas.

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