When determining if appropriate resources exist to achieve engagement objectives, which of the following factors should a chief audit executive consider?
1. Nature and complexity of the audit engagement.
2. Time constraints.
3. Effectiveness of the audit committee.
4. Availability of resources for the engagement.

In a review of an electronic data interchange application using a third-party service provider, the auditor should:
I. Ensure encryption keys meet International Organization for Standardization (ISO) standards.
II. Determine whether an independent review of the service provider's operation has been conducted.
III. Verify that only public-switched data networks are used by the service provider.
IV. Verify that the service provider's contracts include necessary clauses, such as the right to audit.

According to the International Professional Practices Framework, which of the following would not be considered when performing an initial risk assessment in engagement planning?

When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?

According to the International Professional Practices Framework, which of the following is not an objective of the exit conference?