IIA-CIA-Part2 Exam Dumps | Which of the following statements is true regarding the final assurance engagement report issued to management?

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Question 114/191

Which of the following statements is true regarding the final assurance engagement report issued to management?

A. Ratings are only used to assess the condition of an observation made by an internal auditor.

B. Audit findings may be communicated to management prior to issuance of the final approved audit report.

C. Communications must be relevant logical, and free from errors before they are disseminated.

D. The audit report must present the information in the following order (1) audit scope, (2) engagement objectives, and (3) engagement results

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Question 114/191

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