Which of the following is not a requirement for identifies any deficiency in the firms control. The auditor should..... Determine what is the level of severity of that deficiency Determine if the company has good internal auditor Modify the control risk assessment of the firm Change the firms substantive procedure

When developing the internal audit plan, the chief audit executives must consider the following expectations of.

Department mangers

Stakeholders

Human resource managers

1 only

2 only

3 only

2 and 3