Which source of information is relevant to your evaluation of the internal audit function’s competenceA The internal audit function’s audit planB Communications between the internal audit function and
All of the sources mentioned (A, B, C, and D) are relevant to evaluating the internal audit function's competence.
A - The internal audit function's audit plan provides insights into the scope and objectives of the audits planned by the function. It helps assess whether the function is addressing key risks and areas of concern.
B - Communications between the internal audit function and management can provide information on the effectiveness of the function's interactions, understanding of management's needs, and ability to provide value-added recommendations.
C - Internal auditors' resumes provide information about their qualifications, certifications, experience, and expertise. This helps assess the competence and skillset of the internal audit team.
D - Audit committee meeting minutes provide information on discussions and interactions between the audit committee and the internal audit function. They can highlight any concerns, recommendations, or issues raised by the audit committee regarding the competence of the internal audit function.
原文地址: https://www.cveoy.top/t/topic/hF8R 著作权归作者所有。请勿转载和采集!