Which of the Following Statements Is Not Correct with Regards

question 18

Multiple Choice

Which of the following statements is not correct with regards the differences between internal and external audit?

• A)External auditors report primarily to shareholders while internal auditors report primarily to the board via the audit committee.
• B)External auditors' work is governed by international auditing standards while internal auditors' work is governed by the IIA's Professional Practices Framework.
• C)External auditors' area of focus is organisation wide while internal auditors' area of focus is finance and accounting.
• D)External auditors do not include recommendations in their auditor's report while internal auditors do include such recommendations in their report.

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Definitions:

Nosocomial

Refers to infections acquired in a hospital or healthcare facility that were not present or incubating at the time of admission.

Urinary Tract Infection

An infection in any part of the urinary system, including kidneys, ureters, bladder, and urethra, mostly caused by bacteria.

Indwelling Urinary Catheter

A tube inserted into the bladder through the urethra to facilitate urine drainage, left in place for a duration of time.

Multidrug-resistant Organisms

Bacteria and other microorganisms that have developed resistance to multiple antimicrobial agents, making infections difficult to treat.