Which of the Following Topics Must the Internal Audit Staff

Multiple Choice

Which of the following topics must the internal audit staff discuss with management during the exit conference? 1. Issues identified during the audit. 2. Evaluation criteria used to select controls for testing. 3. Staff who were interviewed during the audit. 4. The reporting process for the draft and final report.

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