Which of the following factors should a chief audit executive consider when determining the audit universe?
1. Components of the organization’s strategic plan.
2. Inputs from senior management and the board.
3. Views of competitors and business associates.
4. Results of exit interviews with departing employees.
A. 1 and 2 only
B. 2 and 4 only
C. 1, 2, and 4
D. 2, 3, and 4