Which of the following is least likely to vary when conducting audit engagements in different regions of an international organization?

During an audit of executive travel, an auditor noted that the president's travel expense reimbursements were approved by an executive secretary who reported to the president. The organization's reimbursement policy requires all travel expense reimbursements to be approved by the traveler's supervisor, but it does not address the president's reimbursements. Which of the following represents the auditor's best recommendation in this situation?

Which of the following factors would the auditor in charge be least likely to consider when assigning tasks to audit team members for an engagement?

According to the Standards, which of the following should be the basis for scheduling follow-up of engagement recommendations?

Which of the following is correct with respect to roles within an enterprise-wide risk management process?
1. The board provides oversight to the risk management process.
2. Executive management owns the risk management framework.
3. Senior management is assigned ownership of risks.
4. Internal audit modifies the risk assessment determined by management.