Why Will the External Auditor Typically Interview the Internal Audit

question 48

Multiple Choice

Why will the external auditor typically interview the internal audit department as it relates to its risk-based approach?

• A)To appropriately change internal controls.
• B)To comment on the deficiency of internal audit control.
• C)To understand and assess management risk processes.
• D)To perform effective analytical procedures.

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Definitions:

Five-Factor Model

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Conscientiousness

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