Valid IIA-CIA-Part2 Dumps shared by ExamDiscuss.com for Helping Passing IIA-CIA-Part2 Exam! ExamDiscuss.com now offer the newest IIA-CIA-Part2 exam dumps, the ExamDiscuss.com IIA-CIA-Part2 exam questions have been updated and answers have been corrected get the newest ExamDiscuss.com IIA-CIA-Part2 dumps with Test Engine here:
A corporate merger decision prompts the chief audit executive (CAE) lo propose interim changes to the existing annual audit plan to account for emerging risks Which of the following is the most appropriate action for the CAE to take regarding the changes made to the audit plan''
Correct Answer: D
When proposing interim changes to the annual audit plan due to emerging risks, the most appropriate action for the CAE is to communicate with the CEO and present the revised audit plan to the board for approval. This ensures that senior management is informed and supportive of the changes, and that the board, which holds the ultimate oversight responsibility, formally approves the revised plan. Reference: The IIA's International Standards for the Professional Practice of Internal Auditing (Standards), Standard 2020 - Communication and Approval. The IIA's Practice Guide on Engagement Planning.