Which of the following statements is most likely to be true regarding a consulting engagement...

The internal auditor and engagement client established an understanding that the scope would include the new payroll system project.

The payroll system engagement was scheduled as a result of internal audit's risk-based annual planning process.

The internal auditor concluded that the engagement objectives would include assessing the effectiveness of the payroll process controls.

The internal auditor acknowledged the engagement client’s satisfactory performance in the final engagement results that were communicated to senior management and the board.