Which of the following would not be a red flag for fraud?

A production division received 45 responses to a customer-service survey distributed to 100 purchasing departments randomly selected from all customers who made purchases in the prior 12 months. Which of the following is the most likely reason that the division manager would be concerned about nonresponse bias in this situation?

Which of the following are appropriate ways to obtain continuous professional education?
1. Instructing at a local IIA training event.
2. Attending internal audit conferences and seminars.
3. Practicing specialized audit and consulting work.
4. Participating in research projects in internal auditing.

A chief audit executive would most likely use risk assessment for audit planning because it provides:

Which of the following would have the least impact (either positive or negative) on an assessment of a department's control environment?