【多选题】Which of the following factors should be considered when establishing internal audit department?
A.
The costs of establishing an IA department will be low.
B.
Whether there are existing managers or employees who could perform these tasks
C.
The size and complexity of the entity
D.
If the possibility of fraud is high, then the greater the need for an IA department to act as both a deterrent and also to possibly undertake fraud investigations.
【单选题】RWG & Co, Conoy’s external auditor, believes that Conoy establishing an audit committee would bring the external auditor additional benefits. Which of the following is NOT an advantage to RWG & Co of ...
A.
RWG & Co would be able to report its audit findings and recommendations to an independent subcommittee
B.
RWG & Co would have a sub-committee with which it could raise issues of concern
C.
The audit committee will support RWG & Co’s viewpoint in the event of any disputes with the management of Conoy
D.
The audit committee would have more time to examine RWG & Co's reports and recommendations and so provide comfort that recommendations and other matters are being considered and reviewed
【简答题】When language is used for establishing an atmosphere or maintaining social contact rather than exchanging information or ideas, its function is______function.