Question

Developing an audit finding involves comparing the condition to the relevant standard or criterion. Which of the following choices best represents an appropriate standard or criterion to support a finding?

A: A quality standard operating procedure (number and date) for the department.
B: An internal accounting control principle, cited and copied from a public accounting reference.
C: A sound business practice, based on the internal auditor's knowledge and experience obtained during many audit assignments within the company.
D: All of the above

Answer 1

D: All of the above

Step-by-step explanation:

All the options are correct