Which of the following would be the most important reason for the chief audit executive (CAE) to use inputs from management strategy to update the audit universe?

According to IIA guidance, which of the following is the least appropriate role for the internal audit activity in the organization's risk management program?

After issuance of the engagement final communication for an audit of an organization's accounts payable function, which of the following should be sent satisfaction surveys?
1. Manager of disbursements.
2. Controller.
3. Chief operating officer.
4. Audit committee members.

During an operational audit of a chain of pizza delivery stores, an auditor determined that cold pizzas were causing customer dissatisfaction. A review of oven calibration records for the last six months revealed that adjustments were made on over 40 percent of the ovens. Based on this, the auditor:

When setting the scope for the identification and assessment of key risks and controls in a process, which of the following would be the least appropriate approach?