According to IIA guidance, which of the following statements is true regarding engagement planning?

a. For both assurance and consulting engagements, planning typically occurs after the engagement objectives and scope of have already been determined

b. The expectations and objectives of an assurance engagement are usually determined by, or in conjunction with, the engagement client

c. Internal auditors may not need to complete a preliminary risk assessment for a consulting engagement as they would when planning an assurance engagement

d. For both consulting and assurance engagements, internal auditors usually form the engagement objectives prior to completing the preliminary risk assessment

According to IIA guidance, which of the following is the primary justification for using a risk framework to test internal controls, rather than using traditional periodic historic testing?

a. Increased coverage of data

b. Timely identification of issues and concerns

c. Degree of complexity of the internal controls

d. Sophistication of computerized sampling tools