To Promote a Positive Image Within an Organization, a Chief

question 3

Multiple Choice

To promote a positive image within an organization, a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications. Which action taken by the CAE would be considered a violation of the Standards?

• A) The focus of the audit function was changed without modifying the audit charter or notifying the audit committee. II. Negative observations were omitted from the engagement final communications. III. Cost savings and recommendations were highlighted in the engagement final communications.
• B) II only
• C) I and II only
• D) I and III only
• E) I, II, and III.

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Definitions:

Amygdala

A pair of almond-shaped masses of gray matter inside each cerebral hemisphere, involved with the experiencing of emotions, such as fear and pleasure.

Complex Emotional

Emotional states that involve a mixture of emotions or feelings that are more nuanced and less straightforward than basic emotions.

Carroll Izard

A psychologist known for his contributions to the understanding of emotions and their role in personality and psychological well-being.

Basic Emotions

Fundamental emotions experienced by humans, such as happiness, sadness, fear, disgust, surprise, and anger, believed to be universal across cultures.