A.Head of risk management.

B.Board of directors.

C.Internal auditors.

D.Operational management.

A.Having strong management oversight of the purchasing and accounts payable functions.

B.Establishing policies that prohibit an employee from receiving gifts from an interested party.

C.Having employees sign annual attestations that they adhere to the organization's code of ethics.

D.Conducting regular examinations of documentation both paper and electronic.

A.The head of the payroll department being audited is a business partner of the engagement supervisor During the audit the engagement supervisor sought to maintain his objectivity by not participating in fieldwork

B.While performing a payroll audit an auditor became skeptical about significant payments made to a manager. The auditor sought to determine whether these payments were reasonable through discussion with a manager in a different department in the organization

C.An auditor assigned to a payroll audit was unable to reperform some complex payroll computations for a small number of employees The sum of these payments was below the materiality thresholds provided so the auditor did not perform further tests

D.An internal auditor who previously worked in the payroll department within the last year was intentionally excluded by the chief audit executive from the audit team assigned to a payroll audit

A.Obtain authorizations and signatures.

B.Perform reviews of personnel.

C.Maintain rigorous and comprehensive documentation.

D.Validate the results of management's self-assessment.

A.Internal auditors meet with operational management at each phase of the audit process.

B.Internal auditors complete a program of continuing professional development.

C.Internal auditors work collaboratively with their engagement team.

D.Internal auditors adhere to The IIA's Code of Ethics.