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 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.

A newly appointed chief audit executive (CAE) of a small organization is developing a resource management plan. Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity’s collective knowledge, skills, and other competencies?

a. Review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys

b. Obtain from the human resources department the job descriptions and positions requirements for all internal audit staff

c. Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies

d. Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews