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11.13 Which type of audit is concerned with the monitoring of management's performance, concentrating on the outputs of the system and the efficiency of the organisation?
A Systems audit
B Operational audit
C Probity audit
D Social audit
答案：B
11.14 Which of the following circumstances would cast doubt on the external auditor's ability to rely on the work of internal auditors?
A There is evidence that management and directors consistently act on internal audit recommendations
B The internal audit function has a direct line of communication to the audit committee
C No audit manuals or working papers are available for inspection
D Internal auditors are recruited on technical qualifications and demonstrated proficiency
答案：C
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