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Created by

Yinela De León
Yinela De León
Colombia

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GLOSARYOnline version

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by Yinela De León
1

An ________ is a specific internal audit assignment or project.

2

The term ________ describes a situation that may influence, or appear to influence, an auditor’s ability to make objective judgments.

     
  
  
3

A ________ is an action taken to manage risk and achieve objectives.

4

________ is any intentional act of deceit for personal or business advantage.

5

_____is adherence to moral and ethical principles, including honesty.

6

A ________ of interest is a situation that may influence an auditor’s objectivity.

7

________ is the positive or negative effect of uncertainty on objectives.

8

________ is the portion of inherent risk that remains after controls are implemented.

  
  
9

________ means freedom from conditions that could impair the ability to carry out audit responsibilities objectively.

10

________ is the combination of processes and structures implemented by the board to direct and monitor the organization.

 
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