Which of the Following Statements Is True to Ensure Individual

question 7

Multiple Choice

Which of the following statements is true to ensure individual objectivity of internal auditors as per IIA Standards?

• A)Internal audit should be involved in the design of internal control systems, because of the knowledge of controls, but should not operate such systems.
• B)It is not appropriate for internal auditors to design, install or operate systems or write procedures manuals for systems.
• C)It is permissible for the internal auditor to be involved in designing and installing internal control systems (but not be involved in their operation), providing the head of internal audit reports to the board of directors or audit committee.
• D)The internal auditor should prepare procedures manuals for systems, but should not be involved in their design, installation or operation.

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Definitions:

Primacy Effect

The tendency to remember information at the beginning of a list better than the information that follows.

Anterograde

Related to or denoting the inability to form new memories following a traumatic event or damage to the brain.

Encoding Specificity

The principle suggesting that memory is most effective when information available at encoding is also present at retrieval.

Related Categories

Groups or classes that share common characteristics or are associated in some way.