Which of the following statements is an example of a negative assurance opinion from the internal audit activity?

a. Nothing has come to our attention that would cause us to behave that the evaluated controls are inadequate, inappropriate, or ineffective to provide reasonable assurance that risks are being managed

b. It is our opinion that the evaluated controls are not adequate, appropriate, or effective to provide reasonable assurance that risks are being managed

c. We have been unable to gather sufficient audit evidence to support any conclusion on the adequacy, appropriateness, and effectiveness of the evaluated controls

d. It is our opinion that the evaluated controls are unlikely to provide reasonable assurance that risks are being managed

The chief audit executive is considering (CAE) is considering resources for an upcoming assurance engagement. According to IIA guidance, which of the following enables the CAE to determine the mix of audit resources and competencies to be deployed?

a. Engagement work program

b. Internal audit procedural manual

c. Internal audit planning memo

d. Engagement risk matrix