The Chief Audit Executive of a Large Publicly Held Bank

Multiple Choice

The chief audit executive of a large publicly held bank is using a risk based approach to update the annual audit plan. Which of the following sources of information will have the least impact on the plan?

A) The 12 month forecast of commercial property values.
B) Recent changes to the bank's strategic plan.
C) Regulatory changes impacting capitalization for all publicly traded banks.
D) Continuous changes in the prime lending rate set by the country's central bank.