In Selecting an Auditee for Operational Auditing, an Understanding of the Potential

Multiple Choice

In selecting an auditee for operational auditing, an understanding of the potential auditees is obtained by all of the following except:

A) applying analytical procedures to quantify trends and unusual relationships.
B) reviewing background file data on each auditee.
C) touring the auditee's facilities to ascertain how it accomplishes its objectives.
D) interviewing the manager of the activity about specific problem areas.
E) conducting mini audit probes to confirm or clarify the auditor's understanding of potential problems.