Question 386

When conducting a performance appraisal of an internal auditor who has been a below-average performer, it is not appropriate to:
  • Question 387

    An auditor evaluating excessive product rejection rates should investigate:
    I.Communication between sales and production departments on sales returns.
    II.
    Volume of product sales year-to-date in comparison to prior year-to-date.
    III.
    Changes in credit ratings of customers versus sales to those customers.
    IV.
    Detailed product scrap accounts and accumulations.
  • Question 388

    Because of an abundance of high priority requests from management, an internal audit activity no longer has the resources to meet all of its commitments contained in the annual audit plan. Which of the following would be the best course of action for the chief audit executive to follow?
  • Question 389

    It is close to the fiscal year end for a government agency, and the chief audit executive (CAE) has the following items to submit to either the board or the chief executive officer (CEO) forapproval. According to IIA guidance, which of the following items should be submitted only to the CEO?
  • Question 390

    An internal auditor has just undertaken an organization-wide risk assessment. In identifying potential audit engagements the internal auditor should consider least: