Due to Urgent Requests from Management, a Busy Internal Audit

Multiple Choice

Due to urgent requests from management, a busy internal audit activity finds that it can no longer meet all of its commitments contained in the annual audit plan. The best course of action for the chief audit executive to take would be to:

A) Continue with the plan and seek opportunities to adjust priorities and reallocate resources.
B) Advise senior management and request that they reconsider these additional requests using more rigorous risk assessment and prioritization factors.
C) Advise the board and senior management and request a reassessment of the plan.
D) Advise the board immediately and seek their support for additional resources to meet the needs of the plan.