Which of the following is a preventive control?

The work papers for an audit of hazardous-materials handling and disposal at an engineering research facility provide evidence that the following procedures were performed.
Drums of hazardous waste not yet shipped off-site were inventoried. The physical count agreed with the company's inventory records.
A sample of hazardous-waste shipments received at the disposal site was compared to bills of lading and company records. No errors were detected.
The audit staff observed engineering personnel during the handling of hazardous materials. No company policy violations were noted.
The reconciliation of waste drums to the inventory records provides evidence that:

In order to exercise due professional care as defined in the International Professional Practices Framework, an internal auditor shoulD.
I.Consider the probability of significant noncompliance in each audit engagement.
II.
Perform assurance procedures with sufficient care to ensure that all risks are identified.
III.
Weigh the cost of assurance against the benefits.

What role, if any, should the internal audit activity have in the process of following up on observations and recommendations made by the external auditors?

In order to save time, an audit manager no longer required that a standard internal control questionnaire be completed for each audit engagement. Does this represent a violation of the Standards?