Interviewing operating personnel,identifying he objectives of the auditee,identifying standards used to evaluate performance,and assessing the risk inherent in the auditee's operations are activities typically performed in which phase of an internal audit?
A)The fieldwork phase.
B)The preliminary survey phase.
C)The audit programming phase.
D)The reporting phase.

Question

Quizplus · Accepted Answer

The activities described are typically performed in the preliminary survey phase, which is the first phase of an internal audit. During this phase, the auditor gathers information about the auditee and their operations in order to plan the audit and determine which areas to focus on during the fieldwork phase. The auditor will also identify the objectives of the audit and the standards that will be used to evaluate performance, as well as assess the risk inherent in the auditee's operations.

Interviewing Operating Personnel,identifying He Objectives of the Auditee,identifying Standards Used