49- An audit reveals that a manager's spouse is receiving paychecks; but is not employed by the organization According to IIA guidance, which of the following actions should the internal auditor take?

a) Contact the external auditor and provide all relevant documentation

b) Report the finding to senior management in a timely manner following the normal chain of command

c) Meet with the local manager to obtain more information on the finding before taking further action

d) Bypass the normal chain of command and contact the board directly to report the finding.

66- According to IIA guidance, which of the following best describes the purpose of a planning memorandum for an audit engagement?

a) It documents the audit steps and procedures to be performed.

b) It documents preliminary information useful to the audit team .

c) It documents events that could hinder the achievement of process objectives.

d) It documents existing measures that manage risks in the area under review.