Auditing

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Results of the evaluation of the collected audit evidence against audit criteria [M Are audit findings O May indicate nonconformity May indicate conformity OAre reported publicly


In planning their audit, the lead auditor has determined that it is important to reduceaudit risk. What tactics can they employ? [Multi-select] Increase number of auditors on the team Increase duration of the audit Decrease detection risk Decrease inherent risk


Presented with an audit engagement at a nuclear power plant, which is a highly regulated and controlled industry, the auditor would likely immediately consider the audit risk to be "high" with respect to what category? ) Detection risk O Control risk O Material risk Inherent risk


"Private standards" are [Multi-select] Developed by civil society organizations ) Aligned with World Trade Organisation expectations Based on international consensus processes Developed by industry associations


In an audit of an ISO 14001 environmental management system, the auditor findsthat the auditee has an incomplete policy. This would be [Multi-select] C Qualitativcly material to the audit C Quantitatively material to the audit A failure by the auditee in "completeness" A failure by the auditee in "accuracy"


Specialised "social auditors" have emerged in the last decade, who [Multi-select] | Visit manufacturing facilities in developing countries, for example at sites that assemble toys, clothing and electronics Look at issues beyond environmental and quality management Support standards programs that are operated by or on-behalf of multinational brands Support brands on issues that concern consumers in rich countries


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