Lesson 8: Audit Prgm Mgmt Prsnl

Question 1

T or F

Competence stems from education, experience, training, and attributes.

Answer 1

T - FYI, at a minimum, auditors should have secondary education

Question 2

Until an adequate level of competence is attained, an org should classify auditors as _________ or _________.

Answer 2

provisional / confidential

Question 3

Besides technical skills, auditors need effective _________ _________ too.

Answer 3

interpersonal skills

Question 4

What auditor characteristic is epitomized through perceiving situations realistically, understanding complex operations from a broad perspective, and understanding the role of individual units within an organization.

Answer 4

Adaptability

Question 5

T or F

Lead Auditors, besides the same competencies as Auditors, should possess greater audit experience, mgmt capabilities, and ability to lead a team

Answer 5

T

Question 6

Before auditing, auditor candidates should be able to demonstrate _________.

Answer 6

competence

Question 7

T or F

The designation of Lead Auditor is synonymous with a Lead Auditor of an audit team.

Answer 7

F - The Lead Auditor designation requires advanced training and experience, whereas a person assigned Lead Auditor of a team need not have the designation.

Question 8

Auditors should be periodically re-certified, perhaps every ________ years.

Answer 8

three

Question 9

Establishing a method (audit procedures), determining acceptable performance criteria, measurement of actual performance, and communication of performance are methods for _________ _________ _________.

Answer 9

monitoring auditor performance

Note: These methods are further known as control steps.

Question 10

The control step known as acceptance criteria should be consistent with an org’s ________ and ________.

Answer 10

goals / objectives

Question 11

T or F

Auditor performance evaluations aid in understanding strengths and weaknesses, thus promoting continuous improvement.

Answer 11

T