1.How are internal audit assurance engagements related to senior management's assertions regarding the organization's system of internal controls?

2.When and in what ways do assurance engagement communications occur?

3.What distinguishes a significant observation from an insignificant observation? What distinguishes a material observation from a significant deficiency?

4. Why is interim and preliminary communication important in an assurance engagement?

5. What information should be included in a well-designed final assurance engagement communication

6. What actions regarding assurance engagement observations must the internal audit function take after the final engagement communication is disseminated