Pass Using IIA-ACCA Exam Dumps

The observation was made during the same audit, and the action plan has a common owner.

The observation relates to the same control activity within a common process.

The observation has a common control, and it was noted in a prior audit.

The observation has a common process, and the action plan for the observation has a common owner.

Advance notice may result in management making corrections to reduce the number of potential deficiencies.

Previous management action plans addressing prior internal audit recommendations remain incomplete.

The engagement includes audit assurance procedures such as sensitive or restricted asset verifications.

The audit engagement has already been communicated and approved through the annual audit plan.

It minimizes the amount of time spent and cost incurred to gather the necessary information.

Responses can be confidential, thus encouraging participants to be candid expressing their concerns.

Workshops do not require extensive facilitation skills and are therefore ideal for nonauditors.

Workshop participants have an opportunity to learn while contributing ideas toward the objectives.

Scheme.

Opportunity.

Rationalization.

Pressure.