Which of the following components should be included in an audit finding?
1. The scope of the audit.
2. The standard(s) used by the auditor to make the evaluation.
3. The engagement’s objectives.
4. The factual evidence that the internal auditor found in the course of the examination.
A. 1 and 2
B. 1 and 3 only
C. 2 and 4
D. 1, 3, and 4
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