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.

---

Definitions:

Semitendinosus

One of the three hamstring muscles located at the back of the thigh, important for bending the knee and extending the hip.

Semimembranosus

One of the three muscles in the posterior compartment of the thigh, playing a crucial role in extending the hip and bending the knee.

Transverse Abdominis

The deepest layer of the abdominal muscles that helps stabilize the core, pelvis, and lower back, and is key in maintaining internal abdominal pressure.

External Oblique

A muscle in the abdomen's outer layer that helps in rotating the trunk and pulling the chest downward.