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Question :-

An internal audit director has noticed that staff auditors are presenting more oral reports to supplement written reports. The best reason for the increased use of oral reports by the auditors is that they
Reduce the amount of testing required to support audit findings.
Can be delivered in an informal manner without preparation.
Can be prepared using a flexible format, thereby increasing overall audit efficiency.
Permit auditors to counter arguments and provide additional information that the audience may require.

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