An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:

Which of the following would not be characteristic of control self-assessment implemented by an audit department?

At the conclusion of an audit of an organization's treasury department, a report was issued to the treasurer, chief financial officer, president, and board. Because of the sensitivity of some findings, a follow-up review was performed. The auditor should provide the report of follow-up findings to the:
I.Treasurer.
II.
Chief financial officer.
III.
President.
IV.
Board.

A large investment organization hired a chief risk officer (CRO) to be responsible for the organization's risk management processes. Which of the following people should prioritize risks to be used for the audit plan?

According to the Standards, which of the following is applicable to the internal audit activity's quality assurance and improvement program?