The General Standards for the Professional Practice of Internal Auditing

question 86

Multiple Choice

The general standards for the professional practice of internal auditing include the following:
-Internal auditors should plan each audit.
_____

• 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:

Modelling

The process of representing or simulating a real-life situation with a mathematical model or physical representation.

Behavioural Rehearsal

A therapy technique involving the practice of positive behaviors in a safe environment to enhance their use in real-world situations.

Aversion Therapy

Aversion therapy is a form of psychological treatment in which the patient is exposed to a stimulus while simultaneously being subjected to some form of discomfort, with the aim of creating a negative association to reduce or eliminate a problematic behavior.

Cognitive Therapy

A form of psychotherapy that emphasizes the role of thought processes in the development and maintenance of psychological disorders.