When Assessing the Internal Auditors' Competence, the Independent CPA Should

question 889

Multiple Choice

When assessing the internal auditors' competence, the independent CPA should obtain information about the:

• A) Organizational level to which the internal auditors report.
• B) Educational background and professional certification of the internal auditors.
• C) Policies prohibiting the internal auditors from auditing areas where relatives are employed.
• D) Internal auditors' access to records and information that is considered sensitive.

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Definitions:

Territoriality

A behavioral pattern in animals where an area is regularly patrolled and defended against intruders, often associated with claiming resources.

Aggregations

Collections or clusters of items, individuals, or particles that come together but are not strictly bound to each other.

Society

A group of individuals belonging to the same species and often closely related; an organized society is an actively cooperating group.

Behavioral Responses

Actions or reactions of an organism in response to external or internal stimuli.