An internal auditor is discussing an audit problem with an engagement client. While listening to the client, the internal auditor should:

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?

Many questionnaires are made up of a series of different questions that use the same response categories (for example: strongly agree, agree, neither, disagree, strongly disagree). Some designs will have different groups of respondents answer alternate versions of the questionnaire that present the questions in different orders and reverse the orientation of the endpoints of the scale (for example: agree on the right and disagree on the left).
The purpose of such questionnaire variations is to:

An internal audit manager is supervising an engagement. A senior auditor deviates from the approved engagement plan but meets all deadlines in the approved time schedule. Which activity is not required for the audit manager to provide proper engagement supervision?

Recommendations should be included in the audit report in order to: