When determining if appropriate resources exist to achieve engagement objectives, which of the following factors should a chief audit executive consider?
1. Nature and complexity of the audit engagement.
2. Time constraints.
3. Effectiveness of the audit committee.
4. Availability of resources for the engagement.

Which of the following is true of engagement recommendations?
I. Specific suggestions for implementation must be included.
II. The internal auditor's observations and conclusions may serve as the basis.
III. Actions to correct existing conditions or improve operations may be included.
IV.
Approaches to correcting or enhancing performance may be suggested.

As part of an operational audit, an auditor compared records of current inventory with usage during the prior two-year period and determined that the spare parts inventory was excessive. What step should the auditor perform first?

According to the International Professional Practices Framework, the responsibility for establishing and maintaining a system to monitor the disposition of results communicated to management falls upon:

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