1.All audits have four basic elements: Client, auditee(s), auditor, and the criteria to be used in the audit.What should an internal auditor do if there are no clearly established or documented criteria for an activity, process or function that's to be audited?

2.Audit conclusions:Typically, an internal audit report will have specific, detailed audit findings for exceptions, errors, design gaps or other issues found during testing.Besides those specific findings, should an audit report have an overall conclusion, such as pass/fail, acceptable/needs improvement/unacceptable or other summary opinion?