Communications in Auditing
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Questions and Answers

What should internal auditors provide in their final communication of engagement results?

  • Conclusions and recommendations only
  • Action plans only
  • Conclusions, recommendations, and/or action plans (correct)
  • Conclusions only

    • When providing an opinion, what must internal auditors consider?

  • Expectations of senior management, the board, and other stakeholders (correct)
  • Only the expectations of the board
  • Only the expectations of senior management
  • Expectations of other stakeholders only

    • What types of criteria may internal auditors use in their engagements?

  • Leading practices criteria only
  • Internal, external, and leading practices criteria (correct)
  • External criteria only
  • Internal and external criteria only

    • What can poorly written or inaccurate reports do to internal audit work?

    <p>Discredit its importance</p> Signup and view all the answers

    What should internal auditors avoid in their communications to prevent discrediting their work?

    <p>Overly technical or jargon-laden language</p> Signup and view all the answers

    Which of the following is a pitfall that internal auditors should avoid in their communications?

    <p>'Significant errors and omissions'</p> Signup and view all the answers

    Why is it important for internal auditors to provide applicable conclusions and recommendations in their communication of engagement results?

    <p>To meet stakeholders' expectations for comprehensive information</p> Signup and view all the answers

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