Which of the following statements about risk assessment is true?

When internal auditors are preparing workpapers for the testing stage of an
engagement,which of the following guidelines should be observed?
1.Include copies of all client files that were reviewed for the audit.
2.Avoid the use of professional,industry-appropriate jargon and technical terms.
3.Indicate the original sources of all data and information used in the workpapers.
4.Leave blank space for cross-references to be completed during the post-audit process.

During an engagement, an internal auditor decided to use variance analysis as an auditingtechniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?

To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should:

Which of the following is an appropriate role for the board in governance?