Internal Auditors Who Are Concerned with Potential Risks Due to the Mishandling

Multiple Choice

Internal auditors who are concerned with potential risks due to the mishandling of records or transactions should take into consideration:

A) The type and nature of the activities to be examined.
B) Whether employees in key positions of trust are bonded.
C) The history of losses suffered by the company.
D) The results of prior risk assessments.