In Addition to the Internal Auditor, Which of the Following

Multiple Choice

In addition to the internal auditor, which of the following parties should be present at an exit or closing conference? 1. Audit committee members. 2. The external auditor. 3. The management responsible for the areas covered by the engagement. 4. The chief executive officer.

A) 2 only
B) 3 only
C) 3 and 4 only
D) 1, 3, and 4 only