A.Confirmation with suppliers and vendors.

B.Auto-correct software functionality.

C.Automatic shut-off valve.

D.Safety instructions.

A.Ensuring a fully executed assurance role for the internal audit activity.

B.Establishing a risk management function and appointing a chief risk officer.

C.Conducting a combination of ongoing risk reviews and individual evaluations.

D.Conducting risk evaluations that include ranking the relative importance of each risk.

A.Regulatory agency

B.Facility operation manager

C.Chief audit executive

D.Public relations manager

A.Each internal auditor must hold one or more certifications in the area of fraud and seek out continuing professional development related to fraud detection and fraud investigation.

B.Each internal auditor must be paired, by the chief audit executive, with an individual who possesses the knowledge, skills, or other competencies required to complete the audit.

C.Each internal auditor must have sufficient knowledge of IT risks and controls, and be able to evaluate the risk of fraud and the manner in which it is managed by the organization.

D.Each internal auditor on the engagement team must possess the same level of knowledge, skills, and other competencies as other auditors on the engagement team.

A.Internal auditors must exercise due professional care to Insure that all significant risks will be identified,

B.Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.

C.Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,

D.Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor