IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 7 Topic 1 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 7 Topic 1 Discussion

IIA-CIA-Part2 Exam Topic 1 Question 7 Discussion:
Question #: 7
Topic #: 1

Senior management requested that the internal audit activity perform a consulting project to assist in making a decision on a new software system. Which of the following would be used to determine the engagement objectives?


A.

An assessment of risks to the business objectives


B.

An understanding of the engagement client's expectations


C.

The probability of significant errors fraud or noncompliance


D.

Criteria previously established by the board


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