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.

---

Definitions:

Malay

Pertains to a major ethnic group within Southeast Asia, primarily found in Malaysia, Indonesia, Singapore, Brunei, and Thailand, or the Austronesian language spoken by them.

Pacific Islanders

People native to the islands in the Pacific Ocean, including Polynesians, Micronesians, and Melanesians.

Indigenous Australians

The Aboriginal and Torres Strait Islander peoples of Australia, recognized as the original inhabitants of the continent.

Genetic Drift

A mechanism of evolution that results in random changes in the frequency of alleles (gene variants) in a population over time due to chance events.