Which of the following is not an appropriate control related to sales in a manufacturing company?

Which of the following situations undermines the independence of the internal audit activity?

The accounting department asked the chief audit executive (CAE) to perform a review of suspicious transactions The CAE was an accounting manager for the organization six months ago How should she respond to the request?

During a review of data center physical security and environmental controls, an auditor should ensure that:
I.Visitors are accompanied by authorized personnel at all times.
II.
Only developers and operators have access to the data center.
III.
Fire suppression equipment is tested periodically.
IV.
Fire and water detectors have been installed.

When a risk assessment process has been used to construct an audit engagement schedule, which of the following should receive attention first?