An Internal Auditor Has Just Undertaken an Organization-Wide Risk Assessment

Multiple Choice

An internal auditor has just undertaken an organization-wide risk assessment. In identifying potential audit engagements, the internal auditor should consider least:

A) Focusing on the high risk areas as sources of potential engagements.
B) Focusing in areas not audited last year.
C) Factoring in management requests.
D) Focusing on those risks highlighted by the external auditor.