An Organization That Outsources Much of Its Internal Audit Work

question 42

Multiple Choice

An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?

• A) Engaging an external industry associate that performed a similar review for a supplier of the organization.
• B) Selecting a team from an independent entity that previously employed the chief audit executive of the organization.
• C) Using a team under the direction of the organization's chief audit executive, and obtaining validation from a former manager of the internal audit activity.
• D) Using the same external service provider because of its competency and experience with the organization.

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Definitions:

Fixed-Interval

A reinforcement schedule in which the first response after a certain time period has passed is rewarded.

Variable-Interval

A schedule of reinforcement where a response is rewarded after an unpredictable period of time has passed, promoting a steady, consistent response rate.

Fixed-Ratio

A schedule of reinforcement where a response is reinforced only after a specified number of responses, often used in behavior modification programs.

Fixed-Ratio

In the context of behavioral psychology, a reinforcement schedule that rewards a response only after a specified number of responses.