IT部門のメンバーが内部監査部門に異動します。異動の数か月後、新しい監査人はIT部門の保証業務を支援するボランティアをします。基準によると、最高監査責任者はどのように対応すべきですか？

次のうち、探偵コントロールの例はどれですか？

During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization.
The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization.
Division management views the employee's actions as extra incentive to retain the employee.
A decision to include the employee's action in the engagement final communication would be:
1. A violation of the IIA Code of Ethics.
2. A violation of the reporting requirements in the Standards.
3. Justified and necessary, according to the IIA Code of Ethics and Standards.

A company has entered into a $20, 000, 000 fixed-price contract with a general contractor for the construction of a new retail outlet. For this contract, which of the following would represent the greatest risk?

内部監査活動は調達監査を計画しており、複数の国の複数の個人が関与する可能性のある下請けプロセスを完全に理解する必要があります。
次の内部監査ツールのうち、プロセスと主要な管理を文書化するのに最も効果的なものはどれですか？