What is the primary purpose of issuing a preliminary communication to management of the area under review?

a. To build good relations with management

b. To help management develop more responsive and timely actions plans

c. To formally report medium-and high-risk observations in writing

d. To improve the internal audit key performance indicators

According to IIA guidance, how should an internal auditor apply any relevant information obtained from an internal consulting engagement during a related assurance engagement?

a. Document any facts obtained and include them as part of the audit engagement workpapers

b. Rely upon the information to draw conclusions about the effectiveness of controls

c. Use the knowledge obtained to evaluate the effectiveness of internal control processes

d. Objectivity requires that this information should not be used in any part of the audit engagement