Which of the Following Statements Is False Regarding Audit Criteria

question 390

Multiple Choice

Which of the following statements is false regarding audit criteria?

• A) Audit criteria should be consistent across audit assignments.
• B) Audit criteria should represent reasonable standards against which to assess existing conditions.
• C) Audit criteria should provide flexibility but allow identification of nonadherence.
• D) Audit criteria should equate to good or acceptable management practices.

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Definitions:

Norms

Social rules or standards that govern the behavior of members within a group or society, often unwritten and learned through social interaction.

Group Development

Group development refers to the stages a group goes through as it progresses from formation to achieving effectiveness, traditionally divided into forming, storming, norming, performing, and adjourning stages.

Termination

The process of bringing an employment or contractual agreement to an end.

Group Cohesiveness

is the degree to which members of a group are motivated to stay in the group and work together to achieve common goals.