Which of the following factors could cause this trend?

IIA-CIA-Part2 V1 0 Comments

A chief audit executive’s report to the board showed a significant trend of recent aud4s going over planned budgeted hours.

Which of the following factors could cause this trend?
A . Poor engagement supervision
B. ineffective board reporting
C. Untimely observation follows up and closure
D. Limited staff resources

Answer: A

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