An internal auditor provided the following statement about division A's performance during the month:
"Because supplies of raw material X were scarce, division A's profits declined by 15 percent." Which of the following can be validly concluded from the auditor's statement?
I. Division A's production level declined by 15 percent.
II. Division A could have sold more products than it produced.
III. Division A usually sells all of the products that it produces.

A limitation of using ratio analysis in an audit engagement is that it:

Which of the following examples of audit evidence is the most persuasive?

Which of the following would most likely include recommendations for process improvements?
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Due diligence engagement. Forensic investigation. Internal audit engagement. Consulting engagement.

When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?