The auditors of an energy company with headquarters in Oklahoma City and divisional administrative and sales offices in Chicago, New York City, and San Francisco were assigned to audit the company's training program. Of particular interest was the orientation and training of new college graduates in management track and engineering positions. The audit team leader was considering what analytical review measures would be appropriate with respect to the following types of internal controls:

1. Organizational structure.

2. Lines of decision authority.

3. Objectives, goals, and standards.

4. Training procedures.

5. Training staff.

6. Facilities.

Required:

a. Identify some appropriate analytical review measures for the items above.

b. Specify what type of analytical review measure you are suggesting from the categories outlined in the chapter.

c. Identify the source from which you think the required information likely could be obtained.