Management Should Be Included in the Development of the Audit

question 413

Multiple Choice

Management should be included in the development of the audit plan in order to:

• A) Provide assurance that past audit recommendations have been properly implemented.
• B) Select the audit tests that will be used for each engagement.
• C) Verify that the highest risks are included in the risk-based audit plan.
• D) Guarantee access to the organization's sites and records for audit work.

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Definitions:

Actus Reus

The physical act of committing a crime, as opposed to the mental intent to commit the crime.

Responsible Corporate Officer Doctrine

A common law doctrine under which the court may impose criminal liability on a corporate officer for actions of employees under her or his supervision regardless of whether she or he participated in, directed, or even knew about those actions.

Criminal Vicarious Liability Doctrine

A legal principle holding one person or entity responsible for the criminal actions of another, typically in an employer-employee relationship.

Corporate Criminal Doctrine

A legal theory that attributes criminal liability to corporations and their executives for acts that are illegal under the law, acknowledging that entities can be responsible for criminal behavior.