Which of the following audit findings would have the least impact (either positive or negative) on a department's control environment?

To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should:

Which of the following factors is not likely to affect the level of inherent risk associated with an application system?

While conducting an audit, an internal auditor notices an unusual increase in sales among a small number of units within the organization. The units also experienced persistent negative cash flows despite reported earnings and earnings growth. Which type of fraud do the auditor's findings most likely indicate?

Which of the following is most likely to be an element of an effective compliance program?