In Assessing the Competence of a Client's Internal Auditor, an Independent

question 683

Multiple Choice

In assessing the competence of a client's internal auditor, an independent auditor most likely would consider the:

• A) Internal auditor's compliance with professional internal auditing standards.
• B) Client's policies that limit the internal auditor's access to management salary data.
• C) Evidence supporting a low assessed level of control risk.
• D) Results of ratio analysis that may identify unusual transactions and events.

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Definitions:

Transitional Devices

Words, phrases, or sentences used to link different parts of a text, making it coherent and allowing a smooth flow of ideas.

Techniques

Methods or ways of performing tasks or processes to achieve a specific result.

Paragraph

A distinct section of a piece of writing, usually dealing with a single theme and indicated by a new line, indentation, or numbering.

Shortening Sentences

The practice of making sentences concise by eliminating unnecessary words, thus enhancing readability and understanding.