Interviewing Operating Personnel,identifying the Objectives of the Auditee,identifying Standards Used

question 16

Multiple Choice

Interviewing operating personnel,identifying the objectives of the auditee,identifying standards used to evaluate performance,and assessing the risk inherent in the auditee's operations are activities typically performed in which phase of an internal audit?

• A)The fieldwork phase.
• B)The preliminary survey phase.
• C)The audit programming phase.
• D)The reporting phase.

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Definitions:

Deficiencies

The absence or lack of necessary qualities, skills, or resources.

Positive Consequence

A beneficial result or effect of an action or decision, often used to encourage desirable behaviors.

Promotion

The act of raising someone to a higher position or rank or the increasing of something's importance or value.

Transfer

The process of moving knowledge, skills, or behaviors from one context to another, enhancing learning or performance.