The General Standards for the Professional Practice of Internal Auditing

question 85

Multiple Choice

The general standards for the professional practice of internal auditing include the following:
-Internal auditors should exercise due professional care in performing internal audits.
_____

• 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:

Job Sharers

Employees who collectively fulfill the duties of one full-time position, sharing the responsibilities, hours, and benefits proportionally.

Nontraditional Worker

An individual engaged in employment types that differ from full-time, permanent jobs with traditional benefits.

Shift Ends

The specified times at which work shifts conclude, signaling the period for employees to stop work-related activities.

Flexible Work Options

Employment arrangements that allow for variations in working time, location, and manner to accommodate the needs of both employers and employees.