ある組織の最高監査責任者(CAE)は、組織文化に関連する主要なプロセスと統制に関する保証業務を計画しました。CAEは、組織文化の監査においてどのようなアプローチを採用しましたか?
正解:C
A targeted approach is used when internal audit performs a specific engagement focused directly on organizational culture, including culture-related processes, controls, risks, and indicators. This differs from an integrated approach, where culture considerations are embedded into multiple audits across the audit plan. A top-down approach would begin with senior leadership, governance, tone at the top, and strategic cultural expectations. A blended approach would combine direct culture audits with culture assessment within other engagements. In this question, the CAE scheduled an assurance engagement specifically on key processes and controls related to organizational culture, making it a focused or targeted engagement. Therefore, Option C is correct.