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NEW QUESTION 35
To promote a positive image within an organization, a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications.
Which action taken by the CAE would be considered a violation of the Standards?
I. The focus of the audit function was changed without modifying the audit charter or notifying the audit committee.
II. Negative observations were omitted from the engagement final communications.
III. Cost savings and recommendations were highlighted in the engagement final communications.
Answer: B
NEW QUESTION 36
According to IIA guidance, which of the following best demonstrates how the chief audit executive may ensure that due professional care is applied?
Answer: B
NEW QUESTION 37
An internal auditor is preparing a draft observation based on her assessment of an accounts payable process.
Which of the following is a process recommendation?
Answer: B
Explanation:
Section: Volume D
NEW QUESTION 38
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