According to IIA Guidance, Which of the Following Are Benefits

According to IIA guidance, which of the following are benefits to the internal audit activity when conducting an assurance mapping exercise?

A) Identification of gaps in risk coverage, and minimization of duplicate assurance efforts.
B) Identification of gaps in risk coverage, and consolidation of risk reporting efforts.
C) Resolution of identified testing errors, and minimization of duplicate assurance efforts.
D) Resolution of identified testing errors, and consolidation of risk reporting efforts.