If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

According to Porter, which of the following is associated with fragmented industries?

Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?

While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1. Ensure all tests use a random sampling technique.
2. Consider a judgmental approach for the sample size.
3. Assess testing errors through root cause analysis.
4. Ensure that the entire data set is tested.