Which of the following is the MOST important requirement and guidance for testing during an audit?

Which of the following is the MOST important requirement and guidance for testing during an audit?
A . Stakeholders
B . Shareholders
C . Management
D . Regulations

View Answer

Answer: D

Explanation:

During any audit, regulations are the most important factor and guidelines for what must be tested. Although the requirements from management, stakeholders, and shareholders are also important, regulations are not negotiable and pose the biggest risk to any organization for compliance failure.