According to IIA Guidance, Which of the Following Would Not

Multiple Choice

According to IIA guidance, which of the following would not be a consideration for the internal audit activity (IAA) when determining the need to follow-up on recommendations?

A) Degree of effort and cost needed to correct the reported condition.
B) Complexity of the corrective action.
C) Impact that may result should the corrective action fail.
D) Amount of resources required to conduct the follow-up activities.