Which of the following is an appropriate consideration by the auditor when preparing an engagement program for a human resource audit?

Click the Exhibit.

Internal auditors are asked to keep track of how many hours per day they spend planning the audit, conducting the engagement, and writing the audit report. The data for two days has been collected as follows:
Day 1
Day 2
Planning the audit
2 hours
3 hours
Conducting the engagement
1 hour
1 hour
Writing the audit report
2 hours
4 hours
Which of the following graphs depicts the data accurately?

Internal auditors must exercise due professional care by considering which of the
following?
1.Cost of assurance in relation to potential benefits.
2.Adequacy and effectiveness of governance,risk management,and control processes.
3.Management's competency level in the area being evaluated.
4.Probability of significant errors,fraud,or noncompliance.

According to IIA guidance, which of the following statements is true regarding the reporting of results from a quality assurance and improvement program review of the internal audit activity?

An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?