The Form and Content of Written Policies and Procedures Should

Multiple Choice

The form and content of written policies and procedures should be appropriate to the size and structure of the auditing department and the complexity of its work. Formal administrative and technical audit manuals help employees to consistently comply with established performance standards. Then who is responsible for developing and maintaining written policies and procedures to guide audit staff?

A) The head of the audit unit
B) A director or chief
C) The head of the department
D) Audit staff