The General Standards for the Professional Practice of Internal Auditing

question 73

Multiple Choice

The general standards for the professional practice of internal auditing include the following:
-Internal auditors should possess the knowledge, skills, and disciplines essential to the performance of internal audits.
_____

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

---

Definitions:

Helplessness

A psychological state in which an individual feels unable to control or escape from their situation, often leading to decreased motivation and depression.

Manic Phase

A period in bipolar disorder characterized by elevated mood, increased activity or energy levels, and often impaired judgment.

Bipolar Disorder

A psychological disorder marked by severe fluctuations in mood, encompassing intense highs (mania or hypomania) and significant lows (depression).

Neurotransmitter

A chemical substance that transmits nerve impulses across a synapse from one nerve cell to another.