When performing an operational audit, the internal audit team must first determine that
A. a financial audit has been performed by an independent auditor.
B. a financial audit has been performed by an internal auditor.
C. a review was performed by either an independent or an internal auditor.
D. specific criteria are developed to define effectiveness.
Answer:D
When performing an operational audit, the internal audit team must first determine that
A. a financial audit has been performed by an independent auditor. B. a financial audit has been performed by an internal auditor. C. a review was performed by either an independent or an internal auditor. D. specific criteria are developed to define effectiveness.