Which of the Following Is Not Explicitly a Part of the Definition

question 14

Multiple Choice

Which of the following is not explicitly a part of the definition of internal auditing contained on the IIA's website?

• A) Internal auditing is an objective assurance activity.
• B) Internal auditors should help external auditors complete the annual financial statement audit.
• C) Internal auditing should help an organisation accomplish its objectives.
• D) Internal auditing is designed to add value and improve an organisation's operations.

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Definitions:

Injunctive Norm

Rules in a society that are widely accepted and considered to be the normative standards of behavior.

Consistency Motive

An innate drive to maintain harmony and consistency in one’s beliefs, attitudes, and behaviors.

Affiliation Goal

An individual's drive to belong or be connected to others, often influencing their behavior and choices.

Injunctive Norms

Social rules that define what behaviors are perceived as acceptable or unacceptable within a society or group.