A.An internal auditor performing an audit on procedures that they were responsible for creating.

B.An internal auditor disclosing details of an audit report to colleagues from a different organization.

C.An internal auditor disclosing confidential information in response to a lawsuit.

D.An internal auditor performing an audit on an operation that they managed less than a year ago.

A.Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.

B.Security cameras that monitor cash handling at the register are not functioning.

C.The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff.

D.The controller at a nationwide manufacturing company recently opted to no longer require two-week mandatory vacations for accounting staff.

A.Operations management.

B.Board of directors.

C.Chief risk officer.

D.External auditors.

A.Authorizing an investigation of an unsafe product.

B.Discussing periodic reports of ethical breaches.

C.Intervening during an audit involving ethical wrongdoing.

D.Requesting a private meeting with senior management, without the presence of the chief audit executive.

A.An internal auditor should express an opinion only when consensus with top management has been achieved.

B.An internal auditor's opinion should be based on factual evidence.

C.An internal auditor's opinion should be limited to the effectiveness of internal controls.

D.An internal auditor's opinion should be based on experience and free of all bias.