All of the following would normally be involved in preparing for and carrying out the internal audit activity’s annual plan except:

All of the following would normally be involved in preparing for and carrying out the internal audit activity’s annual plan except:
A. Establishing policies and procedures for workpapers and referencing.
B. Providing periodic activity reports to the audit committee on audit engagements in progress.
C. Assessing the amount of risk in major departments.
D. Training audit staff on appropriate audit methodologies for addressing any newly identified risks.

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