A new director was hired to lead the internal audit activity at a small start-up company. Which of the following assignments would impair the director's independence?

According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?

Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1. Acceptance of CAATs findings by entity management.
2. Computer knowledge and expertise of the auditor.
3. Time constraints.
4. Level of audit risk.

According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?
1. Advocating the establishment of a risk management function.
2. Identifying and evaluating significant risk exposures during audit engagements.
3. Developing a risk response for the organization if there is no chief risk officer.
4. Benchmarking risk management activities with other organizations.
5. Documenting risk mitigation strategies and techniques.

Which of the following risk management activities is most appropriate for an internal auditor to undertake?