The chief audit executive (CAE) of an organization has established an internal audit activity (IAA) quality assessment program. According to IIA guidance, which of the following would be part of this program?

An organization's internal audit plan includes a recurring assurance review of the human resources (HR) department. Which of the following statements is true regarding preliminary communication between the auditor in charge (AIC) and the HR department?
1. The AIC should notify HR management when the draft audit plan is being developed, as a courtesy.
2. The AIC should notify HR management before the planning stage begins.
3. The AIC should schedule formal status meetings with HR management at the start of the engagement.
4. The AIC should finalize the scope of the engagement before communicating with HR management.

According to MA guidance, which of the following factors should an internal auditor consider when assessing the likelihood of fraud risk1?

Which of the following factors should a chief audit executive consider when determining the audit universe?
1.Components of the organization's strategic plan.
2.Inputs from senior management and the board.
3.Views of competitors and business associates.
4.Results of exit interviews with departing employees.

Which of the following would most likely contribute to discrepancies between receiving reports and the number of units in a shipment?