An internal auditor is preparing an internal control questionnaire for the procurement department as part of a preliminary survey. Which of the following would provide the best source of information for questions?

A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?

Which of the following conditions should a chief audit executive take into account when deciding if a follow-up audit engagement is necessary?
The reported observations were significant and high risk. Internal audit resources and the time it will require for follow-up. Management may not have the resources to take action. Management has previously decided not to take any action.

Which of the following factors would the auditor in charge be least likely to consider when assigning tasks to audit team members for an engagement?

An internal audit activity is participating in the due diligence work for an acquisition that a company is considering. One engagement objective is to determine if the acquisition's accounts payable contain all outstanding liabilities. Which of the following audit procedures would not be relevant for this objective?