The General Standards for the Professional Practice of Internal Auditing

question 101

Multiple Choice

The general standards for the professional practice of internal auditing include the following:
-Internal auditors should be skilled in dealing with people and in communicating effectively.
_____

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

---

Definitions:

OTTFFSSENT

OTTFFSSENT is a mnemonic device used to remember the initial letters of the first ten numbers in sequence: One, Two, Three, Four, Five, Six, Seven, Eight, Nine, Ten.

Objective Reality

A state of actuality that exists independently of personal perceptions or beliefs.

Our Understanding

The collective knowledge and comprehension of a topic or subject by a group or society.

Abstract Level

Refers to a conceptual level that is not concrete but involves complex thinking and understanding beyond specific instances.