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34. Which of the A. Oversight of the work of & Sufficient following is a taise statement about the retationshi betwee intermal and externail audhors? external auditors is the responsibility of the chiet audit executive neetings are scheduledt between internal and external auditors to assure temely and ecet completion of the work internal and external auditors may exchange ensagement communications D, internal auditors may provide engagement work programs and working papers to esternal ausitors 3S. Which of these does not describe the internal audit function? A Assisting in the evaluation of the effectiveness of internal control over financial reporting 8 C. D. Developing recommendations for improvement in internal controls over financial reporting Developing recommendations for the improvement of operations and operational controls Implementing changes in internal control over financial reportins 36. Recommendations should be included in final audit communications to A provide management with options for addressing audit observations 8. ensure that problems are resoved in the manner suggested by the auditor. C. minimize the amount of time required to correct audit observations. D. guarantee that audit observations are addressed, regardless of cost. 37. The chief audit executive develops a risk-based plan after updating the audit universe. Which of the folowing items is least likely to be part of the audit universe? A Major programs of the organization B. Cost, profit, and investment centers of the organization C. A component of the organization's strategic plan. D. The minutes from the last board of directors meeting. 38. Who reviews and approves a summary of the internal audit plan? A. Senior management and the board. B. The audit committee and the board C. Senior management only. D. The chief audit executive and senior management