The Plans Developed for the Audit Function Should Be Updated

Multiple Choice

The plans developed for the audit function should be updated as circumstances dictate. All of the following are Specific types of plans included EXCEPT:

A) Goals for the audit unit and criteria to measure progress toward achieving goals.
B) Followed applicable auditing standards.
C) Staffing plans and financial budgets and activity reports.
D) Audit work schedules (e.g., activities to be audited, time frames for audit, resource estimates) .