A Post-Audit Questionnaire Sent to Audit Clients Is an Effective

question 354

Multiple Choice

A post-audit questionnaire sent to audit clients is an effective mechanism for:

• A) Substantiating audit observations.
• B) Promoting the internal audit activity.
• C) Improving future audit engagements.
• D) Validating process flow.

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Definitions:

Operationalization

The process of defining the measurement of a phenomenon that is not directly measurable, by assigning it a quantitative value.

Tenacity

The quality or state of being very determined and persistent in pursuing goals.

Intuition

An immediate understanding of knowledge without the need for conscious reasoning.

Authority

Refers to the power or right to give orders, make decisions, and enforce obedience, or the cited source of expert information.