According to IIA guidance which of the following statements is true regarding the annual audit plan?
A . The annual audit plan should only be adjusted in response to problems with resourcing, scope, and data availability.
B . The chief audit executive (CAE) may incorporate risk information, including risk appetite levels from management for the audit plan at her discretion.
C . In an immature risk management environment it is preferable for the CAE to rely solely on her judgment regarding risk identification and assessment to develop the audit plan.
D . The CAE may make adjustments to the annual audit plan as needed without senior management or board approval.
Answer: B
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