A.Create an assurance map to illustrate each provider's level of assurance and planned activities for each area of the organization

B.Rely on the risk and control and management testing information maintained for compliance with the regulatory framework

C.LIMIT ricks inventory to identify the risks and controls in place and the relevant control owners.

D.Prepare a risk likelihood and impact heal map to prioritize assurance coverage coordination.

A.The best source tor detailed process information is senior management

B.Computer-assisted audit techniques are typically not useful during engagement planning

C.Audit objectives should be general and do not change.

D.Internal auditors should prepare a dented audit program for testing controls

A.Elements of organization

B.Elements of confidentiality

C.Elements of practice

D.Elements of evaluation

A.The review should assess whether the internal controls can be circumvented.

B.The cost of the control should be compared to the benefit of mitigating the related risk.

C.The scope of the review does not need to include all operating areas of the organization.

D.The review should focus on the efficiency of the controls in place to prevent fraud.

A.Ensure that performance assessments are completed for audit team members

B.Ensure that internal audit conclusions am based on sufficient and reliable evidence

C.Ensure that internal audit recommendations are practical, cost-effective, and value-added

D.Ensure that risks to the timely completion of the engagement are assessed