Which of the following is a preventive control?

• A.Creating an audit trail.
• B.Reviewing expense accounts for irregularities.
• C.Placing controls on physical access to inventory.
• D.Reconciling purchase orders with approvals.

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Which of the following factors have the greatest influence on the independence of the internal audit activity?

• A.Employee incentives and self review of the internal audit activity.
• B.Organizational positioning and scope control of the internal audit activity.
• C.Rotational assignments and familiarity of the internal audit activity.
• D.Quality assessments and cultural biases of the internal audit activity.

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