Which of the following is the MOST important requirement and guidance for testing during an audit?
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A. B. C. D.D.
During any audit, regulations are the most important factor and guidelines for what must be tested.
Although the requirements from management, stakeholders, and shareholders are also important, regulations are not negotiable and pose the biggest risk to any organization for compliance failure.
During an audit, the primary objective is to evaluate the effectiveness of an organization's internal controls and processes, to ensure compliance with regulatory