With Whom Should the Auditor Communicate Whenever He or She

question 113

Multiple Choice

With whom should the auditor communicate whenever he or she determines that senior management fraud may be present, even if the matter might be considered inconsequential?

• A) PCAOB
• B) audit committee
• C) an appropriate level of management that is at least one level above those involved
• D) the internal auditors

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Definitions:

Improved Quality

The enhancement or upgrading of a product’s, service’s, or process’s features, performance, or reliability to meet or exceed customer expectations.

Worker Morale

The overall outlook, attitude, satisfaction, and confidence that employees feel towards their work and workplace.

Quality Circle

A volunteer group composed of workers who meet together to discuss workplace improvement and problem-solving strategies.

Internal Customers

Employees or departments within an organization who depend on the support or services provided by other parts of the company to fulfill their job duties.