please solve it in 10 mins I will thumb you up please fast

When developing the internal audit plan, the chief audit executives must consider the following expectations of. 1. Department mangers 2. Stakeholders 3. Human resource managers 1 only 2 only 3 only 2 and 3 QUESTION 3 A chief audit executive may use risk analysis in preparing work schedules. Which of the following is not considered in performing a risk analysis Issues relating to organizational governance Skills available on the internal audit staff Results of prior engagements Major operating changes