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Problem 1: Internal auditors must distinguish carefully between a scope limitation and other limitations. Which of the following is not considered a scope limitation?
a. The divisional manager of an engagement client has indicated that the division is in the process of converting a major computer system and has indicated that the information systems portion of the planned engagement will have to be postponed until next year.
b. The board reviews the engagement work schedule for the year and deletes an engagement that the CAE thought was important to conduct.
c. The engagement client has indicated that certain customers cannot be contacted because the organization is in the process of negotiating a long-term contract with the customers and do not want to upset the customers.
d. None of the answers are correct.
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