IIA-CIA-PART3 Web TestEngine demo

The CAE should review the objectives and scope of the external audit plan and consider including audits with the same objectives and scope to ensure thorough coverage of the area

The CAE should review the audit plan prepared by the compliance department and coordinate any audits in the same areas to reduce duplication of objectives and minimize disruption to the area under review

The CAE should avoid reviewing plans by internal or external assurance providers to increase effectiveness and reduce bias in internal audit selection

The CAE should review operational quality assurance audit plans, place reliance on the areas covered, and exclude those areas from final consideration in the annual internal audit plan