A.Provide engagement progress updates to management of the area under review

B.Uphold the quality of the internal audit actively

C.Ensure timely completion of the engagement

D.Assure risks and controls are identified and assessed

A.Specify that the auditors need to assess only key controls, but may include an assessment of non-key controls if there is value to the business in providing such assurance.

B.Ensure the audit includes an assessment of manual and automated controls to determine whether business risks are effectively managed.

C.Develop the scope of the audit to include controls that are necessary to manage risk associated with a critical business objective.

D.Develop the scope of the audit based on a bottom-up perspective to ensure that all business objectives are considered.

A.Changes to payroll are validated by the personnel department before being processed.

B.Employee access to the payroll database is deactivated immediately upon termination.

C.The employee's name listed on organization's payroll is compared to the personnel records.

D.Payroll time sheets are reviewed and approved by the timekeeper before processing.

A.Following management's update tor actions taken on outstanding recommendations.

B.During lengthy audit engagements involving several organizational units.

C.During a standard audit engagement when management wants to address an issue before the final report is drafted.

D.Following each workshop conducted during a consulting engagement.

A.An implementer for the action plan

B.Detailed procedures for the action plan

C.The internal auditor's next review date of the action plan

D.An owner of the action plan