When an Independent Auditor Decides That the Work Performed by Internal

question 34

Multiple Choice

When an independent auditor decides that the work performed by internal auditors may have a bearing on the nature, timing and extent of contemplated audit procedures, the independent auditor should plan to evaluate the objectivity of the internal auditors.Relative to objectivity, the independent auditor should:

• A)consider the organisation level to which internal auditors report the results of their work.
• B)review the quality control program in effect for the internal audit staff.
• C)examine the quality of the internal audit reports.
• D)consider the qualifications of the internal audit staff.

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Definitions:

Aldo Leopold

Renowned American author, philosopher, scientist, ecologist, forester, conservationist, and environmentalist, best known for his book "A Sand County Almanac."

Silphium Plant

An ancient plant, now possibly extinct, that was used for various culinary and medicinal purposes in the Mediterranean region during classical antiquity.

Pluralistic Ignorance

A situation where the majority of group members privately reject a norm but assume incorrectly that most others accept it.

Diffusion Of Responsibility

An aspect of the bystander effect whereby the presence of others leads to a decreased sense of personal responsibility to act.