An Internal Auditor Who Had Been Supervisor of the Accounts

question 25

Multiple Choice

An internal auditor who had been supervisor of the accounts payable section should not audit that section:

• A)until enough time has elapsed to allow the new supervisor to influence the system of controls over accounts payable.
• B)because there is no way to measure a reasonable period of time in which to establish independence.
• C)until it is clear that the new supervisor has assumed the responsibilities.
• D)until after the next annual review of the external auditors.

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Definitions:

Transition for Children

The process of change that children go through as they progress in development or move between different stages of education or life situations.

Divorce

The legal dissolution of a marriage by a court or other competent body.

Adjustment Problems

Difficulties in adapting to or coping with new situations, environments, or conditions that can lead to psychological stress or dysfunction.

Divorced-Family Situation

Refers to the family dynamic and circumstances resulting from the legal dissolution of a marriage, impacting both children and adults involved.