During a review of data center physical security and environmental controls,an auditor should ensure that:
I. Visitors are accompanied by authorized personnel at all times. II.Only developers and operators have access to the data center. III.Fire suppression equipment is tested periodically.
IV.Fire and water detectors have been installed.

During the planning phase of an audit, an internal auditor preliminarily concluded that the controls for a process were adequately designed to manage the associated risk. Under what conditions might this preliminary assessment subsequently prove to be unreliable?

Which of the following scenarios best illustrates due professional care?

An organization's chief audit executive (CAE) has been asked to conduct an assurance engagement for an information technology system that was subject to a consulting engagement in the prior year. How should the CAE respond?

The largest risks facing an organization should be mitigated by which type of controls?