The General Standards for the Professional Practice of Internal Auditing

question 55

Multiple Choice

The general standards for the professional practice of internal auditing include the following:
-The director of internal auditing should have a statement of purpose, authority, and responsibility for the internal auditing department.
_____

• 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:

Contaminated Salad

Salad that has been tainted with harmful substances or pathogens, such as bacteria or pesticides, posing health risks to consumers.

Carelessness

Lack of attention or diligence that can result in unintended harm or mistakes.

Negligence

The failure to take appropriate care in doing something, leading to damage or harm to someone else.

Holder

The individual or entity that possesses or controls a particular document, instrument, or security, having certain rights to it.