Question: While planning an audit, the internal auditor obtains knowledge about the activity under review to, among other things: Develop an understanding of the activity under

While planning an audit, the internal auditor obtains knowledge about the activity under review to, among other things: Develop an understanding of the activity under review's objectives and risks. Develop an attitude of professional skepticism about management's assertions.Evaluate whether misstatements in the activity under review's performance reports should be communicated to the audit committee. Make constructive suggestions to managment concerning internal control improvements.

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