According to the International Professional Practices Framework, which of the following is correct regarding conducting and reporting follow-up activities by the internal audit activity (IAA)?
According to the International Professional Practices Framework, which of the following is correct regarding conducting and reporting follow-up activities by the internal audit activity (IAA)?
When management has stopped implementing key recommendations and there is a disagreement about their effectiveness, it is the responsibility of the auditor to communicate this to the Chief Audit Executive (CAE). The CAE is then required to escalate the matter to senior management to ensure that there is proper oversight and resolution of significant risks. This process aligns with the principles of the International Professional Practices Framework, which emphasizes the importance of addressing significant issues and ensuring that the internal audit function maintains its oversight role.
Answer D is incomplete.
why B is wrong