In Assessing the Competence of an Internal Auditor,an Independent CPA

question 18

Multiple Choice

In assessing the competence of an internal auditor,an independent CPA most likely would obtain information about the

• A) Quality of the internal auditor's work.
• B) Organization's commitment to integrity and ethical values.
• C) Influence of management on the scope of the internal auditor's duties.
• D) Organizational levels to which the internal auditor reports.

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Definitions:

Vicarious Liability

A legal principle where a party is held responsible for the actions or omissions of another person, typically in employer-employee relationships.

Spoliation

The intentional, reckless, or negligent destruction, alteration, or concealment of evidence that is relevant to a legal proceeding.

Remedy

Legal means to enforce a right or redress a wrong, which can involve monetary compensation, restitution, or other corrective measures.

Destroyed

Completely ruined or spoiled, often beyond repair or recovery.