Practice of Internal Auditing Practice Questions
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Practice of Internal Auditing Questions and Answers
According to IIA guidance,which of the following is true about the supervising internal auditor's review notes?
• They are discussed with management prior to finalizing the audit.
• They may be discarded after working papers are amended as appropriate.
• They are created by the auditor to support her fieldwork in case of questions.
• They are not required to support observations issued in the audit report.
According to IIA guidance, which of the following is least likely to be a key financial control in an organization's accounts payable process?
What is the primary purpose of creating a preliminary draft audit report?