Which of the following is an advantage of control self-assessment (CSA) over conventional auditing techniques?

While performing an audit of the human resources department, an internal auditor discovered unencrypted files containing the personal information of employees stored on a public shared drive. According to IIA guidance, which of the following actions by the auditor would be the most appropriate?

According to IIA guidance,which of the following is true about the supervising internal auditor's review notes?
They are discussed with management prior to finalizing the audit.
They may be discarded after working papers are amended as appropriate.
They are created by the auditor to support her fieldwork in case of questions.
They are not required to support observations issued in the audit report.

Which of the following types of internal audit consulting engagements is an example of a facilitation service?
1. Conducting control self-assessment workshops.
2. Participating on standing committees.
3. Reviewing regulatory compliance.
4. Benchmarking.
5. Estimating savings from outsourcing processes.

Which of the following would be the least desirable criteria against which to judge current operations of an organization's treasury function?