A Chief Audit Executive Has Noticed That Staff Auditors Are

Multiple Choice

A chief audit executive has noticed that staff auditors are presenting more oral reports to supplement written reports. The best reason for the increased use of oral reports is that they:

A) Reduce the amount of testing required to support audit findings.
B) Can be delivered in an informal manner without preparation.
C) Can be prepared using a flexible format and reduce the information included in the written report.
D) Permit auditors to counter arguments and provide additional information that the audience may require.