Which of the following factors could cause this trend?

exams IIA-CIA-Part2 V2 IIA-CIA-Part2 exam 0 Comments

A chief audit executive’s report to the board showed a significant trend of recent aud4s going over planned budgeted hours.

Which of the following factors could cause this trend?
A . Poor engagement supervision
B . ineffective board reporting
C . Untimely observation follows up and closure
D . Limited staff resources

Answer: A