When Conducting a Performance Appraisal of an Internal Auditor Who

question 91

Multiple Choice

When conducting a performance appraisal of an internal auditor who has been a below-average performer, it is not appropriate to:

• A) Notify the internal auditor of the upcoming appraisal several days in advance.
• B) Use objective, impartial language.
• C) Use generalizations.
• D) Document the appraisal.

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Definitions:

Uniform Accounting Policies

Accounting standards and policies that are consistently applied across different entities within a group, ensuring comparability and transparency of financial statements.

Investee

An entity in which an investor holds a minority stake, without controlling interest.

Decision-making Authority

The power or right to make decisions regarding policies, procedures, or spending in a business or organization.

Agent

A party primarily engaged to act on behalf of and for the benefit of another party or parties (the principal(s)) which therefore does not control the investee when it exercises its decision-making authority.