To Help Them Remain Independent of the Operations They Audit

question 49

True/False

To help them remain independent of the operations they audit, internal auditors should report directly to the chairman or the board of directors.

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Definitions:

Cognitive Ability Test

A standardized assessment designed to measure an individual's logical, mathematical, verbal, and spatial abilities.

Work Sample Test

A pre-employment testing method where candidates perform tasks or work activities that mirror the duties of the job they applied for.

Content Validity

The extent to which a test or assessment accurately measures the elements it is intended to measure, ensuring relevance.

Major Job Functions

The primary duties and responsibilities that define a specific job or position within an organization.