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Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?
The internal audit activity has to ensure team members' objectivity is not impaired.
Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.
The scope and objective of the engagement is agreed upon based on the engagement client's needs.
The internal audit activity must ensure management actions have been implemented effectively or risk accepted.
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