An Organization's Internal Audit Plan Includes a Recurring Assurance Review

question 399

Multiple Choice

An organization's internal audit plan includes a recurring assurance review of the human resources (HR) department. Which of the following statements is true regarding preliminary communication between the auditor in charge (AIC) and the HR department? 1. The AIC should notify HR management when the draft audit plan is being developed, as a courtesy. 2. The AIC should notify HR management before the planning stage begins. 3. The AIC should schedule formal status meetings with HR management at the start of the engagement. 4. The AIC should finalize the scope of the engagement before communicating with HR management.

• A) 1 and 3
• B) 1 and 4
• C) 2 and 3
• D) 2 and 4

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Definitions:

Automatic Processing

Cognitive processing that occurs subconsciously and requires little to no attention or conscious effort.

Explicit Memory

Memory that requires intentional retrieval of past information and experiences.

Implicit Memory

A type of memory that allows people to perform tasks without conscious awareness of these previous experiences.

Explicit Memories

Facts and events that a person can actively remember on their own.