According to IIA guidance, which of the following is the most appropriate criterion to use during an evaluation of the quality assurance and improvement program?

a. The internal audit activity demonstrates efficient audit follow-up methods

b. The internal audit activitys staff auditors are knowledgeable of and regularly use new technology

c. The internal audit activitys recommendations are often adopted and demonstrate added value

d. The internal audit activity has a noncontentious interpersonal relationship with management

When auditing an organizations purchasing function, which of the following appropriately matches an engagement objective and the resulting audit procedure?

a. Determine whether the purchasing department complies with policy by examining a random selection of purchase orders

b. Evaluate whether purchasing requests are properly approved by authorized staff by obtaining independent verification from the vendors

c. Ascertain whether material receipts are recorded on a timely basis by reviewing physical inventory stock counts

d. Determine whether prices charged for goods received are correct by reviewing the appropriate accounts payable record by vendor