Which is the practice that an organization uses when the audit staff does not possess the needed skills, and management may temporally contract with a specialist to perform the needed function?
_______is the fulfillment of responsible ownership on behalf of the community and it is the exercise of authority, direction, and control over an organization.
Inputs are the measurement of efforts or economic resources that are put into a program activity. This category includes both financial and nonfinancial information. Where as Processes are the measurements that relate efforts to accomplishments, generally reporting on efficiency and cost of providing a specific unit of service.
The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards. Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?
If specific integrity violations are suspected or detected, auditors may find it necessary to seek guidance from legal counsel, investigative staff, or law enforcement officials to get all of the following information EXCEPT:
