An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?

The internal audit activity of an organization obtained approval to add a senior auditor to its staff. The chief audit executive, audit manager, and audit supervisor each will interview the candidates. According to the Standards, which of the following best explains the involvement of management in the interview process?

The chief audit executive (CAE) of a multinational entity with highly automated and complex operations has just completed the update of the risk-based audit plan. Interviews with management revealed the introduction of new technology and a significant increase in both the number and severity of technology- based risk exposures. According to the International Professional Practices Framework, which of the following would be the best course of action for the CAE to undertake next?

Confirmation would be most effective in addressing the existence assertion for:

When conducting a performance appraisal of an internal auditor who has been a below-average performer, it is not appropriate to: