IIA Internal Audit Practitioner IIA-IAP Question # 11 Topic 2 Discussion

IIA Internal Audit Practitioner IIA-IAP Question # 11 Topic 2 Discussion

IIA-IAP Exam Topic 2 Question 11 Discussion:
Question #: 11
Topic #: 2

During engagement planning, which of the following sources would provide the internal auditor with relevant information to obtain an understanding of the process under review?


A.

Final report from an external financial audit of the process under review, which includes the status of management's corrective action plans


B.

Mission, strategic objectives, and key performance indicators of the process under review, based on documented plans, policies, procedures, and discussions with management


C.

The internal audit activity's annual audit plan and discussions that led to its development


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