5. If a department's operating standards are vague and thus subject to interpretation, an auditor should
a. Seek agreement with the departmental manager as to the criteria needed to measure operating performance.
b. Determine best practices in the area and use them as the standard.
c. Interpret the standards in their strictest sense because standards are otherwise only minimum measures of acceptance.
d. Omit any comments on standards and the department's performance in relationship to those standards, because such an analysis would be inappropriate.
a. Correct. Based on Implementation Standard 2210.A3, if control criteria are inadequate, then internal auditors must work with management to develop appropriate evaluation criteria.
No comments:
Post a Comment