The General Standards for the Professional Practice of Internal Auditing

question 51

Multiple Choice

The general standards for the professional practice of internal auditing include the following:
-The internal auditing department should possess or should obtain the knowledge, skills, and disciplines needed to carry out its audit responsibilities.
_____

• A)Independence,
• B)Professional Proficiency,
• C)Scope of Work,
• D)Performance of Audit Work, and
• E)Management of the Internal Auditing Department.

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Definitions:

Sigmund Freud

An Austrian neurologist who founded psychoanalysis, a clinical method for treating psychopathology through dialogue between a patient and a psychoanalyst.

Carl Rogers

An influential American psychologist who founded client-centered therapy, emphasizing the importance of the individual's experience and self-concept.

Person-centered Approach

A therapeutic approach developed by Carl Rogers, focusing on an individual's self-worth and values, emphasizing empathy and unconditional positive regard.

Nondirective

A therapeutic approach in which the therapist refrains from giving advice or direction but instead helps the individual to explore and express their feelings and thoughts.