Which of the Following Situations Justifies the Release of an Interim

Which of the following situations justifies the release of an interim report to management and the board? • The internal auditor is convinced that the audit observations require immediate attention. • The internal auditor would like to communicate a change in engagement scope for the activity under review. • The internal auditor notes that the engagement may extend over a longer time period. • The audit supervisor believes that issuing interim reports eases supervisory review and controls over working papers.

A) 1 and 3 only
B) 2 and 3 only
C) 1, 2, and 3 only
D) 2, 3, and 4 only