Which of the Following Would Provide the Best Guidance to a Chief

Multiple Choice

Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?

A) A review of audit staff education and training records.
B) Information about the audit staff size and composition of comparable organizations.
C) Results from discussions of audit needs with executive management and the audit committee.
D) The results of the audit staff's most recent performance reviews.