Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

Some of an organization's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe. The best control to detect this type of error would be:

To promote a positive image within an organization,a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications. Which action taken by the CAE would be considered a violation of the Standards?
I.The focus of the audit function was changed without modifying the audit charter or notifying the audit committee.
II.Negative observations were omitted from the engagement final communications.
III.Cost savings and recommendations were highlighted in the engagement final communications.

Which of the following is an example of a risk avoidance strategy?

The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?