Substantive Procedures in Auditing
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Questions and Answers

Internal auditing is an independent, objective ______ and advisory activity designed to add value and improve government operations.

assurance

The purpose of the standards is to ______ basic principles that represent the practice of internal auditing.

delineate

Internal auditing helps government accomplish its objectives by bringing a systematic, disciplined approach to ______ and improve the effectiveness of governance, risk management, and control processes.

evaluate

The standards establish the bases for the ______ of internal audit performance.

<p>evaluation</p> Signup and view all the answers

Internal auditing demonstrates ______ and due professional care.

<p>competence</p> Signup and view all the answers

The standards foster ______ agency's processes and operations.

<p>improved</p> Signup and view all the answers

Internal auditing provides ______-based assurance.

<p>risk</p> Signup and view all the answers

Internal auditing is ______ and free from undue influence.

<p>objective</p> Signup and view all the answers

Internal auditing is designed to add ______ and improve government operations.

<p>value</p> Signup and view all the answers

Internal auditing is ______ positioned and adequately resourced.

<p>appropriately</p> Signup and view all the answers

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