A.Material observations were intentionally left out of the audit report.

B.An internal auditor failed to apply professional skepticism while performing audit tests in an area overseen by an experienced, reputable manager

C.The internal auditor maintains a close personal relationship with operational management.

D.Internal auditors assigned to the audit engagement did not have the knowledge, skills, and competencies needed to perform their responsibilities.

A.Ascertain the best approach to disclose the impairment.

B.Discuss the impairment with the audit manager

C.Report the impairment to senior management

D.Decide on the extent of impact of the impairment

A.Review and adjudicate all complaints.

B.Develop specific procedures to ensure that the code is clearly communicated to all employees.

C.Lead the committee responsible for the oversight of the code.

D.Participate in an advisory capacity on the committee that adjudicates any violations.

A.The OAIP should be performed with scoping limitations established by the board.

B.The OAIP should be conducted at least once every three years, and must be performed by an external assessor.

C.he QAIP should include both internal assessments performed by staff and external assessments performed by independent, objective individuals

D.The OAIP should be conducted on an ongoing basis, and can be completed as a self-assessment,

A.The extent of assurance services necessary to ensure that all risks are identified.

B.The cost of providing the assurance services in relation to potential benefits.

C.The probability of significant errors, irregularities or instances of noncompliance.

D.The relative complexity, materiality, or significance of matters to which assurance procedures are applied.