Which of the following is the most appropriate outcome measure for assessing safety operations?

Which of the following are appropriate ways to obtain continuous professional education?
1. Instructing at a local IIA training event.
2. Attending internal audit conferences and seminars.
3. Practicing specialized audit and consulting work.
4. Participating in research projects in internal auditing.

A high-volume retailer of consumer goods has used point-of-sale data to record sales and update inventory records for several years. When price changes are scheduled, corporate headquarters downloads a price change file to a computer server system at each store. Each store's assistant manager is responsible for checking the server for downloads and running the program that updates the store's price file at the authorized price update time. In comparison with having headquarters initiate the price update centrally, this approach to price updating will most likely:

According to IIA guidance, which of the following is the most likely obstacle to undertaking a quality assurance and improvement program by the internal audit activity?

次のうち、ワーキングペーパーの標準化の適切な形式を最もよく表しているのはどれですか？