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Auditors must keep a questioning mind when analyzing management responses to inquiry and they should strive to obtain corroborating evidence before accepting the responses.
Formal Authority
Describes the power given to an individual or position by the organization to make decisions, command resources, and exact obedience.
Internalized Values
Beliefs or standards that individuals adopt as their own guiding principles, influencing their behavior and decision-making.
Right of Command
The authority given to a person or position to make decisions, issue orders, and expect them to be followed within an organizational hierarchy.
Relies
Depends on or trusts in someone or something for support, help, or maintenance.
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