Given the scarcity of internal audit resources, a chief audit executive (CAE) decided not to schedule a follow-up of audit recommendations when developing engagement work schedules. Does the CAE's decision violate the Standards?

In forming a team to investigate an organization's potential adoption of an activity-based costing system, the best reason to include an internal auditor on the team would be the auditor's knowledge of:

Which of the following best describes the most important criteria when assigning responsibility for specific tasks required in an audit engagement?

Which of the following is an effective approach for internal auditors to take to improve collaboration with audit clients during an engagement?
1.Obtain control concerns from the client before the audit begins so the internal auditor can tailor the scope accordingly.
2.Discuss the engagement plan with the client so the client can understand the reasoning behind the approach.
3.Review test criteria and procedures where the client expresses concerns about the type of tests to be conducted.
4.Provide all observations at the end of the audit to ensure the client is in agreement with the facts before publishing the report.

Which role is not considered a change agent when an organization wants to implement structural changes?