After performing an audit, the auditor determines that:

1. The Department of Transport is in violation of an established government employment practice.

2. The supervisor is not carrying out the responsibilities that have been assigned.

3. The accounts clerk has not been stealing from the company.

4. The company’s receiving department is inefficient.

5. The company’s financial statement presents a true and fair view.

6. The company has an adequate provision to fill the mine pit at the expiration of the lease term.

7. Controls over the sales invoicing system are operating effectively.

8. A department is not meeting the company’s prescribed policies concerning overtime work.

9. The tax office is complying with government regulations, and its financial statements are stated fairly.

Required

1. Indicate, for each of the above, the type of audit that is involved: (1) financial, (2) compliance, (3) value-for-money, (4) environmental, or (5) internal.
2. Identify the type of auditor most likely to be involved: (1) external, (2) internal, or (3)
government.