Audit management

Audit management appeared in the _ th century

(a)  

In which city appeared the Audit Management ?

• Berlin

• London

• New-York

• Paris

What does this definition correspond to ? "The risk of forming an inappropriate opinion on the financial statements under audit ?"

• Audit evidence

• Audit risk

• Internal controls

• Inerent risk

Which of these phases is not part of the three fundamental phases of the internal audit engagement

• The research phase

• The conclusion phase

• The preparation phase

• The realization phase

What types of audit does exist ?

• Accounting audit

• Internal audit

• External audit

• Légal audit

What is a set of one or more audits planned within a period of time and for a specific purpose

• Audit plan

• Audit evidence

• Management assertions

• Internal controls

The internal audit report is a document that formalizes the _ of the audit

(a)  

What is the name of the doccument approves by the board of directors that defines responsibilty, authority, and accountability for IT and audit fonctions

• Results

• Operational report

• Audit program

• Charter

What does an auditor can use to question employees

• A Sir vey

• A survey

• A survay

• Asssure vay

Which of these companies is part of the big four

• PricewaterhouseCoopers

• Arthur Andersen

• Ernst & Young

• KPMG

• Deloitte