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Exit VCEDump IIA-CIA-PART2 Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement

Q7 Single choice

Which of the following is a justifiable reason for omitting advance client notice when planning an audit engagement?

A
Advance notice may result in management making corrections to reduce the number of potential defficiencies.
B
Previous management action plans addressing prior internal audit recommendations remain
incomplete.
C
The engagement includes audit assurance procedures such as sensitive or restricted asset Verifications.
D
The audit engagement has already been communicated and approved through the annual audit plan.

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