問題文
The approved annual plan contains eight reviews, but two auditors have left and the department now has capacity for five. Recruitment will take six months. What should the head of audit do?
選択肢
- Defer the planned reviews with the lowest assessed risk, and report the reduced coverage to the audit committee, so that the decision about accepted exposure is taken where the risk is owned.
- Defer the working papers with the highest rated risk, and report the reduced coverage to the audit committee, so that the decision about accepted exposure is taken where the risk is owned.
- Defer the working papers with the lowest assessed risk, and report the reduced coverage to the finance head, so that the decision about accepted exposure is taken where the risk is owned.
- Defer the planned reviews with the highest rated risk, and report the reduced coverage to the finance head, so that the decision about accepted exposure is taken where the risk is owned.