In Order to Ensure That the Internal Auditors Have the Objectivity

question 294

Multiple Choice

In order to ensure that the internal auditors have the objectivity required by the Standards, the chief audit executive should:

• A) Demonstrate willingness to include in engagement final communications all matters believed to be important.
• B) Require all auditors to sign statements attesting to their independent mental attitudes and honest belief in their work product.
• C) Carefully assign personnel to individual audit engagements and require auditors to disclose all conflicts of interest.
• D) Appraise each auditor's performance on each audit assignment.

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Definitions:

IQs

Scores derived from standardized tests designed to measure human intelligence and cognitive abilities.

Environmental Factor

Any external element that can influence living organisms, including weather, pollutants, and cultural conditions.

Intelligence

The ability to acquire and apply knowledge and skills, encompassing problem-solving, learning, and adaptation to new situations.

Genetic Differences

Variations in the DNA sequences among individuals, which contribute to the biological diversity of species.