1) Management is beginning to take corrective action on human resources department deficiencies reported during the last internal audit. According to the IIA's Standards, the internal auditor should:

a) Refrain from judging whether the corrective action will remedy the deficiencies.

b) Follow up to see that the corrective action satisfies the audit recommendations.

c) Oversee the corrective action.

d) Postpone the next audit of the human resources department until the corrective action is completed.

2) Which of the following best describes the scope of internal auditing as it has developed to date?

a) Internal auditing involves appraising the economy and efficiency with which resources are employed.

b) Internal auditing has evolved to more of an operational orientation from a financial orientation.

c) Internal auditing has evolved to verifying the existence of assets and reviewing the means of safeguarding assets.

d) Internal auditing involves evaluating compliance with policies, plans, procedures, laws, and regulations.

3) Which of the following is not one of the attribute standards of the IIA's Standards forthe Professional Practice of Internal Auditing?

a) Purpose, authority, and responsibility.

b) Proficiency and professional care.

c) Integrity and skepticism.

d) Independence and objectivity.