What is a key requirement for the DRL in relation to the audit?

The correct choice emphasizes that all requests must be within the audit scope and objectives, which is essential for maintaining the focus and effectiveness of the audit process. The audit scope outlines the specific areas, processes, or regulatory requirements that the audit will cover, ensuring that resources are allocated appropriately and that the audit addresses the relevant risks.

By adhering to the established scope and objectives, auditors can ensure that they are evaluating the correct activities and that their findings will be meaningful and actionable. Requests that fall outside this defined scope may lead to wasted efforts, irrelevant findings, or could even compromise the integrity of the audit itself by diverting attention from the significant areas of concern.

This requirement is crucial for ensuring that the audit delivers value and complies with professional standards, making the audit process more efficient and effective in terms of risk management and compliance evaluations.