Which of the following most closely reflects the term audit universe?

		The sample that an auditor reviews
		The population from which an auditor draws their sample
		The activities, subjects, units or functions that have been identified as auditable
		The comprehensive view of the collective standards for external and internal audit including AICPA, PCAOB and IIA standards

Which of the following is incorrect about process maps and process naratives?

		Process maps are a picture or flowchart of a process
		Process narratives are a written or textual description of a process
		Process maps and process narratives are mutually exclusive and should not be used together
		Process maps and process narratives may be used in conjunction with one another to provide a picture and written description supporting the picture of the process.