Which of the Following Would Be the Most Important Reason

question 342

Multiple Choice

Which of the following would be the most important reason for the chief audit executive (CAE) to use inputs from management strategy to update the audit universe?

• A) The audit charter requires the CAE to update the audit universe before embarking on the selection of potential audit engagements.
• B) The CAE wants to consider the organization's strategic plan including attitude toward risk and the degree of difficulty to achieving planned objectives.
• C) The CAE wants to cover management planned activities for the upcoming year in the audit plan.
• D) The CAE wants to determine internal audit resourcing requirements to cover the organization's major processes and activities over time.

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Definitions:

Inappropriate Behavior

Actions or conduct deemed unacceptable or not suitable for a given context or situation, often violating social norms or expectations.

DRO

Differential Reinforcement of Other behavior, a strategy in behavior modification where reinforcement is provided for any behavior that is not the unwanted behavior.

DRL

Differential Reinforcement of Low Rates, a behavior modification strategy aimed at reducing the frequency of undesired behaviors.

DRL-IRT Schedule

A DRL schedule in which the target behavior is reinforced following a specified interval of time since the previous episode. The interval is determined by calculating interresponse time (IRT). The interval length is gradually increased until the target behavior occurs only after longer periods of time have passed.