Which of the following statements, if true, could justify an auditor's decision not to report governance-related control deficiencies to the audit committee?

An internal auditor is testing the controls of a large and complex food production process where quality assurance is critical. Management provides process charts and documentation, but the auditor quickly determines that this information is incomplete and out of date. Which of the following would be the most appropriate course of action for the auditor to follow?

A chief audit executive (CAE) of an international charity reports functionally to the audit committee of the board of directors and administratively to the charity's chief financial officer (CFO).
Which of the following would impair the internal audit function's independence?

When performing benchmarking during the planning phase of a performance audit, an internal auditor should:

Which of the following is a preventive control?