1D2E WHEN AN INTERNAL AUDITOR EXPRESSES AN OPINION AS TO THE EFFICIEN...

254. CSO: 1D2b LOS: 1D2e

When an internal auditor expresses an opinion as to the efficiency and effectiveness of an

entity’s activities and makes recommendations for improvements, the auditor is

conducting a(n)

a. financial statement audit of a public company.

b. financial statement audit of a municipality.

c. compliance audit.

d. operational audit.

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