An internal auditor conducted interviews with several employees, documented the interviews analyzed the summaries, and drew a number of conclusions. What sort of audit evidence has the internal auditor primarily obtained?

Which of the following statements is false regarding roles and responsibilities pertaining to risk management and control?

Which of the following statements is false regarding roles and responsibilities pertaining to risk management and control?

During a payroll audit of a large organization, an internal auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director. The auditor should:

Which of the following is one of the five basic tnanoal statement assertions when an internal auditor evaluates controls over financial reporting?