総従業員数に占める直接雇用従業員の割合は、次のどのタイプの効率性指標の例ですか?

An audit observation states the following:
"Despite the rules of the organization there is no approved credit risk management policy in the subsidiary. The subsidiary is concluding contacts with clients who have very high credit ratings. The internal audit team tested 50 contacts and 17 showed clients with a poor credit history" Which of the following components are missing in the observation?

Persuasive evidence indicates that a member of senior management has been involved in insider trading that would be considered fraudulent. However, the evidence was encountered during an operational audit and is not considered relevant to the audit. Which of the following is the most appropriate action for the chief audit executive to take?

機器在庫追跡に関する懸念事項のフォローアップを実行する際に、監査人が取る必要のない行動はどれですか?

組織の買掛金機能の監査に関する契約最終通知の発行後、満足度調査は次のどれに送信する必要がありますか?
I.支出の管理者。
II.
コントローラ。
III.
最高執行責任者。
IV.
監査委員会メンバー。