A chief audit executive has noticed that staff auditors are presenting more oral reports to supplement written reports. The best reason for the increased use of oral reports is that they:

Recommendations should be included in the audit report in order to:

Which of the following best describes the primary concern of the audit manager upon review of engagement working papers of an auditor?

Which of the following would be a legitimate action for the internal auditor to take when monitoring audit engagement results?
1. Disregard a certain risk because management and the board accepted the risk in the past.
2. Abdicate the responsibility for a particular risk because it is not part of the audit plan.
3. Obtain agreement from senior management that unresolved audit issues will be reported to the board.
Request corrective action from management in writing.

Which of the following risks assumes an absence of compensating controls in the area being reviewed?