Performing Internal Audit Engagements Job classifications are complete for all positions. The system has been in effect for the last five years. There was a plan for review of the classifications two years ago. However, it was deferred because of the low priority of the project. Performance evaluations are actively used. The evaluations are made on a five$-$page evaluation form and cover the traits exhibited by the employee. The employee signs the form as having seen it$.$ The firm has started a profit sharing plan for senior executives as a result of losing several executives to a competitor who has such a plan. The plan is in its infancy. Comments from senior executives are favourable. The firm's safety plan is effective. Accidents have been reduced by $40\%$ and lost time accidents have been reduced by $70\%.$ There has been no appreciable loss of productivity as a result of instituting safety$-$type operations.The director of personnel concurs with these findings as indicated in the enclosed memorandum.Respectfully submitted,Chief Audit ExecutiveYOU ARE REQUIRED TO:$1$ List the findings in the report that are inappropriate for this audit engagement.Give reasons for each item deemed inappropriate$\mathrm{.}2$List the items missing from each appropriate finding.$($Source: CIA Examination