In assurance engagements, according to the International Standards for the Professional Practice of Internal Auditing (IIA Standards):
The internal auditor—not operational management— is responsible for defining the engagement objectives based on:
The overall engagement plan,
The results of risk assessments,
Input from relevant stakeholders, but not subject to their agreement.
So the word “agree on the engagement objectives” in Option D is problematic, because it implies shared authority, which violates the independence and objectivity of the internal audit function.
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Kozy
1Â week, 1Â day ago34205ac
5Â months, 3Â weeks ago