The Internal Audit Activity of an Organization Obtained Approval to Add

question 346

Multiple Choice

The internal audit activity of an organization obtained approval to add a senior auditor to its staff. The chief audit executive, audit manager, and audit supervisor each will interview the candidates. According to the Standards, which of the following best explains the involvement of management in the interview process?

• A) Provides audit management with the opportunity to communicate expectations regarding ethical behavior standards.
• B) Enables audit management to outline its quality assurance and improvement program with the senior auditor.
• C) Assists audit management in planning by more effectively allocating the senior auditor to appropriate audits.
• D) Allows audit management to explain the criteria that will be used to evaluate the senior auditor's performance.

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Definitions:

Smell

A sense that enables the perception of odors, essential for taste and often involved in memory.

Hearing

The sensory process that enables the reception and perception of sound by the auditory system.

Vision

The sense by which light stimuli received by the eye are interpreted by the brain and constructed into a representation of the surrounding environment.

Corpus Callosum

Thick band of neurons that connects the right and left cerebral hemispheres.