Internal auditors exercise judgment about the type and amount of information to be collected. The primary purpose of this judgment is to:
Internal auditors exercise judgment about the type and amount of information to be collected. The primary purpose of this judgment is to:
Internal auditors exercise judgment about the type and amount of information to be collected primarily to provide a sound basis for audit observations and recommendations. This ensures that their conclusions and suggestions are well-founded and reliable, facilitating effective decision-making and improvements within the audited entity.
Option A is incorrect because risk cannot be 'eliminated' but reduced, so D is the best option
why option A is not the answer?