A.The board.

B.The chief audit executive.

C.The external auditors.

D.Senior management.

A.Traveling to facilities in tourist areas during the off-season when possible.

B.Selecting the least expensive airline travel available, without regard to total travel time and distance.

C.Tracking credits for canceled airline reservations.

D.Negotiating corporate agreements with hotels, airlines, and car rental firms.

A.CAE meets privately with The board at least annually.

B.CAE meets privately with The CEO at least annually.

C.CAE reviews and approves the annual audit plan.

D.CAE reports to the board regarding audit staff performance evaluation and compensation.

A.Submission of an annual internal audit work plan to the audit committee.

B.Adherence to the organization's position classification structure.

C.The existence of a formal written charter for the internal audit activity.

D.A direct reporting relationship to the audit committee.

A.Frequency of fraud reported and results of subsequent investigations.

B.Number of years that directors have been appointed to the board.

C.Evidence of training provided to the board of directors on ethical issues.

D.Clarity and consistency of consequences imposed by the board of directors for ethical violations.