To Assure That the Technical Proficiency of Internal Auditors Is

question 4

Multiple Choice

To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should:

• A) Consider the scope of work and level of responsibility when establishing criteria for education and experience in filling internal auditing positions.
• B) Ensure that each newly hired auditor is qualified in all of the disciplines needed to accomplish the department's audit mission.
• C) Oversee a training program that matches the actual training provided with the interests of individual auditors.
• D) Require all of the audit staff to pursue a minimum number of continuing professional education hours each year.

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Definitions:

Fight-Or-Flight Reaction

A physiological response to perceived harmful events, attacks, or threats to survival, priming the body for either confronting or avoiding the danger.

Blood Pressure

The pressure of circulating blood on the walls of blood vessels, which is one of the principal vital signs.

Immune Activity

The biological processes and reactions of the immune system in detecting and fighting off pathogens.

Heart Disease

A range of conditions that affect the heart's structure and function, including coronary artery disease, arrhythmias, and congenital heart defects.