According to the IIA's Standards,an Internal Auditor's Working Papers Should

question 31

Multiple Choice

According to the IIA's Standards,an internal auditor's working papers should be reviewed by the:

• A)Management of the department being audited.
• B)Management of the internal auditing department.
• C)Audit committee of the board of directors.
• D)Management of the organization's security division.

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Definitions:

Information-Processing Theory

A cognitive theory that uses computer processing as a metaphor for the operations of the human mind, focusing on how people process, store, and retrieve information.

Behavioral Theory

A theory suggesting that behavior is learned from the environment through the process of conditioning.

Adaptive Theory

A theory suggesting that certain behaviors or physical characteristics have evolved because they increase survival or reproductive success.

Mental Combinations

The ability in early cognitive development where a child can mentally mix, match, and rearrange objects or situations without the need for physical manipulation.