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

Q95 Single choice

According to the Standards, which of the following is true regarding the auditor's inclusion of management's satisfactory performance in the final audit report?

A
Acknowledgement of satisfactory performance is encouraged but not required.
B
There are no standards to address the inclusion of satisfactory performance.
C
Satisfactory performance should only be acknowledged with the advice of corporate counsel.
D
Auditors must include satisfactory performance with the approval of the board.

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