As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?
An organization has implemented a software system that requires a supervisor to approve transactions that would cause treasury dealers to exceed their authorized limit. This is an example of which of the following types of controls?
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
Which of the following would be the most important consideration by the internal audit activity when selecting employees to perform an internal quality assessment?