You Are the Audit Manager on the Audit of Tutoring

question 100

Essay

You are the audit manager on the audit of Tutoring Services, Inc.Tutoring Services, Inc.has an internal audit department.In your evaluation of the objectivity and competence of the internal audit department, you determine the following: The internal auditors report directly to the CFO.One of the six members of the internal audit department is a Certified Internal Auditor.Five of the six members of the internal audit department have less than two years of experience.The internal audit manager often helps out with the month end closing process, in order to maximize efficiency.

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Definitions:

Content Validity

The extent to which a test or measure represents all facets of a given construct or domain.

Given Construct

A given construct refers to a specific concept or theoretical idea that is established and used as a basis for research or analysis.

Content Validity Ratio

A ratio of the number of raters who evaluate an item and the number of raters who deem an item to be an essential component of the construct being measured.

Panel of Experts

is a group of individuals with specialized knowledge or expertise convened to provide advice, insights, or recommendations on a specific subject.