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IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 63 Topic 7 Discussion

IIA Practice of Internal Auditing IIA-CIA-Part2 Question # 63 Topic 7 Discussion

IIA-CIA-Part2 Exam Topic 7 Question 63 Discussion:
Question #: 63
Topic #: 7

According to IIA guidance,which of the following is true about the supervising internal auditor's review notes?

• They are discussed with management prior to finalizing the audit.

• They may be discarded after working papers are amended as appropriate.

• They are created by the auditor to support her fieldwork in case of questions.

• They are not required to support observations issued in the audit report.


A.

1 and 3 only


B.

1 and 4 only


C.

2 and 3 only


D.

2 and 4 only


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