Which of the Following Would Be the Most Important Reason

Multiple Choice

Which of the following would be the most important reason for the chief audit executive (CAE) to use inputs from management strategy to update the audit universe?

A) The audit charter requires the CAE to update the audit universe before embarking on the selection of potential audit engagements.
B) The CAE wants to consider the organization's strategic plan including attitude toward risk and the degree of difficulty to achieving planned objectives.
C) The CAE wants to cover management planned activities for the upcoming year in the audit plan.
D) The CAE wants to determine internal audit resourcing requirements to cover the organization's major processes and activities over time.