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Certified Internal Auditor Exam Questions 106–110 (page: 23)

After several years in the engineering department, an engineer was transferred to the internal audit department. One month later, the new auditor was assigned to an
assurance engagement for the engineering department. When the auditor's former engineering supervisor suggested a change in the sample selection method, the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation, the auditor

To assure that the technical proficiency of internal auditors is appropriate for the audit engagements to be performed, a chief audit executive should

In order to exercise due professional care as defined in the International Professional Practices Framework, an internal auditor should

I). Consider the probability of significant noncompliance in each audit engagement.
II). Perform assurance procedures with sufficient care to ensure that all risks are identified.
III). Weigh the cost of assurance against the benefits.

An internal auditor audited a department store's cash function. Which of the following actions would indicate a lack of due professional care by the auditor?

In order to save time, an audit manager no longer required that a standard internal control questionnaire be completed for each audit engagement. Does this represent a violation of the Standards?