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When creating the internal audit plan, the chief audit executive should prioritize engagements based primarily...

When creating the internal audit plan, the chief audit executive should prioritize engagements based primarily on which of the following?

A.

The last available risk assessment.

B.

Requests from senior management and the board.

C.

The longest interval since the last examination of each audit universe item.

D.

The auditable areas required by regulatory agencies.

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