According to IIA Guidance, Which of the Following Is True

According to IIA guidance, which of the following is true regarding the exit conference for an internal audit engagement?

A) A primary purpose of the exit conference is to provide for the timely communication of observations that call for immediate management action.
B) Both the chief audit executive and the chief executive over the activity or function reviewed must attend the exit conference to validate the findings.
C) The exit conference provides only anticipated results for inclusion in the final audit communication.
D) During the exit conference, the performance of the internal auditors who executed the engagement is reviewed.