According to the Standards, which of the following objectives is not required to ensure the appropriate completion of an engagement?

New credit policies have been implemented in an automated order-entry system to improve the collection of receivables. Sales management has compiled several examples that show decreased sales and delayed order entry, and contends that these examples are a direct result of the new credit-policy constraints. Sales management's data and information provide:

According to the Standards, which of the following would have the least direct interest in the draft report of a compliance review of the purchasing function?

For which of the following fraud engagement activities would it be most appropriate to involve a forensic auditor?

In a review of an electronic data interchange application using a third-party service provider, the auditor should:
I. Ensure encryption keys meet International Organization for Standardization (ISO) standards.
II. Determine whether an independent review of the service provider's operation has been conducted.
III. Verify that only public-switched data networks are used by the service provider.
IV. Verify that the service provider's contracts include necessary clauses, such as the right to audit.