An organization has a large number of vendors supplying goods to its various branches across the region. The code of conduct statements signed by the employees specify that the employees or their families will not sell goods to the organization. However, during the internal audit of a branch, the internal auditor suspected that some of the employees may be supplying goods to the organization contrary to the code of conduct. The chief audit executive has requested that a thorough review be completed to identify the potential employee vendors.
Of the following tests, it would be least useful to compare [List A] with [List B].
[List A]
[List B]

An internal auditor has completed an audit of an organization's activities and is ready to issue a report.
However, the client disagrees with the internal auditor's conclusions. The auditor should:

Information gathered in a forensic investigation of business fraud is usually gathered with which of the following standards in mind?

Which of the following would not include recommendations for process improvements?

According to IIA guidance, which of the following are acceptable strategies for an internal audit activity (IAA) to establish or build relationships?