During a review of a division's operations, an internal auditor notes that sales and customer base are unchanged, while inventory and gross margin have increased significantly. Which of the following audit procedures would be most relevant in substantiating management's assertion that the gross margin increase is due to increased efficiency in manufacturing operations?

Which of the following should an internal auditor possess in order to fulfill the responsibilities of the internal audit activity?

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?

Which of the following measurements could an auditor use in an audit of the efficiency of a motor vehicle inspection facility?

In which of the following situations would fishbone diagrams be most useful?