An organization decides to create an internal audit function and hires a new chief audit executive (CAE). Which of the following should the CAE first consider when developing the internal audit process?

Which of the following actions by management would reduce an employee's opportunity to commit fraud?

A code of business conduct provides:

Which of the following processes real-transaction data through auditor-developed test programs?

What is the primary purpose of issuing a preliminary communication to management of the area under review?