Which of the following does not need to be defined in the internal audit charter?

According to IIA guidance, which of the following best describes expense reimbursement fraud?

A high-volume retailer of consumer goods has used point-of-sale data to record sales and update inventory records for several years. When price changes are scheduled, corporate headquarters downloads a price change file to a computer server system at each store. Each store's assistant manager is responsible for checking the server for downloads and running the program that updates the store's price file at the authorized price update time. In comparison with having headquarters initiate the price update centrally, this approach to price updating will most likely:

The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. Which of the following statements may the IAA use to describe its work?

According to IIA guidance, which of the following best describes acceptable methods for internal auditors to obtain qualified continuing professional education hours?