The Proper Organizational Role of Internal Auditing Is to

question 44

Multiple Choice

The proper organizational role of internal auditing is to

• A)assist external auditors in reducing external audit fees.
• B)perform studies to assist in attaining more efficient operations.
• C)serve as an investigative arm of senior management and the board of directors.
• D)serve as an independent,objective assurance and consulting activity that adds value to the organization.

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Definitions:

Employer's Intent

The specific goals, plans, or purposes a company aims to achieve concerning its employees and working environment.

Occupational Safety

Policies, procedures, and practices designed to protect workers from workplace hazards and accidents.

Hazards Exposure

The potential for employees to encounter dangerous conditions or substances in the workplace that can cause injury or illness.