Under which of the following circumstances should the final audit report include a disclosure of nonconformance with the Standards?

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ola adekanbi · Accepted Answer

The annual internal audit plan includes some consulting engagements that are based on opportunities rather than risks to the organization.

ola adekanbi · Answer

An external quality assessment of the internal audit activity is performed only once every five years.

ola adekanbi · Answer

The internal auditor provided negative assurance, because he found no evidence of misconduct.

ola adekanbi · Answer

A new internal auditor moved into the internal audit activity from the payroll department and was immediately assigned to the payroll audit.

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