The Work of Internal Auditors May Affect the Independent Auditor's

question 21

Multiple Choice

The work of internal auditors may affect the independent auditor's

• A)procedures performed in obtaining an understanding of the internal control structure and in assessing the risk of material misstatement only.
• B)procedures performed in obtaining an understanding of the internal control structure and substantive tests performed in gathering direct evidence only.
• C)procedures performed in assessing the risk of material misstatement and substantive tests performed in gathering direct evidence only.
• D)procedures performed in obtaining an understanding of the internal control structure and in assessing the risk of material misstatement and substantive tests performed in gathering direct evidence.

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Definitions:

Organizational Culture

The shared values, beliefs, and norms that influence the way individuals within an organization interact with each other and with stakeholders.

Political Behavior

Actions taken within an organization to acquire, develop, and use power and other resources to obtain one's preferred outcomes in a situation where there is uncertainty or disagreement.

Political Performance

Refers to the strategies and behaviors employees or leaders use to gain power, influence decisions, and achieve objectives within an organization.

Goals And Standards

Refer to the objectives and benchmarks set by an organization or individual to gauge performance or progress.