Which of the Following Is NOT Part of the Internal

question 33

Multiple Choice

Which of the following is NOT part of the internal audit process?

• A)Asking those who perform a process regularly to explain how it works.
• B)Comparing the statements to written procedures, and noting compliance and deviations.
• C)Examining the compensation system to verify its relevance to quality compliance.
• D)Analyzing whether the process is meeting its intent and objectives.

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Definitions:

Anticipation Inventories

Stock held in anticipation of future demand or usage, allowing companies to meet customer orders without delay, often influenced by seasonal or forecasted demand increases.

Distribution Pipelines

Infrastructure used for transporting goods, utilities, or services from one point to another, often within a supply chain network.

Decoupling Inventory

Inventory kept in reserve to protect the production process from fluctuations in demand or supply, ensuring that operations can continue smoothly despite variability.

Consumption of Services

The process of using services provided by businesses or individuals, which can include anything from healthcare to recreational activities.