When Performing an Operational Audit, the Internal Audit Team Must

question 96

Multiple Choice

When performing an operational audit, the internal audit team must first determine that

• A) a financial audit has been performed by an independent auditor.
• B) a financial audit has been performed by an internal auditor.
• C) a review was performed by either an independent or an internal auditor.
• D) specific criteria are developed to define effectiveness.

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Definitions:

Cognitive Skills

Mental abilities that are part of the thinking process, aiding in problem solving, memory, decision making, and learning.

Ethnicity

A social group that shares a common and distinctive culture, religion, language, or the like.

Ethological Theory

A perspective in psychology that stresses the evolutionary and biological roots of behavior, often examining behaviors from a survival or adaptive standpoint.

Critical Period

A specific time in development when exposure to certain stimuli or experiences is necessary for proper development.