Risk assessments can vary in format, but generally include.
I. A description of identified risks.
II. Tests of audit controls.
III. A system of rating risks.
IV. Sample size identification.

The chief audit executive should periodically report the internal audit activity's purpose, authority, responsibility, and performance, as well as significant risk exposures and control issues, to which of the following?
I.Board of directors.
II.
Senior management.
III.
Shareholders.
IV.

A code of business conduct provides?

A dental insurance provider has implemented an electronic claim submission process and is concerned that dentists are submitting claims for services that were not provided. Which of the following control procedures would be most effective in preventing this type of fraud?

Which of the following topics would a chief audit executive most likely include with their report to the board?