What is essential for confirming the internal audit plan with senior management?

The correct choice for confirming the internal audit plan with senior management focuses on having meetings with auditors. These meetings create an open line of communication between the internal audit team and senior management. Through these discussions, auditors can present their planning and methodologies, as well as gain valuable insights from senior management regarding organizational priorities, risks, and resource availability.

Additionally, these meetings allow senior management to align their expectations with the audit strategy, ensuring that the audit plan is relevant and supports broader organizational goals. Collaboration and mutual understanding are essential for effective auditing; thus, regular discussions enhance the planning process and foster organizational trust and transparency.

The other options, such as prioritization of tasks, delivery on the plan, and development of an implementation schedule, are important aspects of the audit process, but they primarily refer to the execution and management of the audit itself rather than the initial confirmation of the audit plan with senior management. Confirming and aligning the audit plan with senior management through meetings ensures that the audit's focus is aligned with the organization's strategic objectives.