Auditing Principles & Procedures Flashcards
7 cards from real ABC practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Auditing Principles & Procedures flashcards as text
When auditing a communication department's media monitoring practices, which metric is MOST critical to verify?
Answer: Coverage accuracy and source representativeness
Media monitoring audits must verify that coverage is accurately captured and sources are representative to ensure the organization has a complete picture of its media presence.
An internal audit reveals that the PR team's crisis communication plan has not been tested in 18 months. What is the auditor's recommended corrective action?
Answer: Schedule a tabletop exercise or simulation to test the plan
Crisis plans must be regularly tested through exercises to identify gaps and ensure staff can execute them effectively under pressure.
Which sampling method is MOST appropriate when auditing a large volume of stakeholder communications for tone compliance?
Answer: Systematic random sampling
Systematic random sampling ensures every communication has an equal chance of selection, providing a statistically defensible basis for audit conclusions.
During a communication audit, an auditor discovers that two departments issue contradictory messaging to the same external audience. This is classified as:
Answer: A message consistency deficiency
Contradictory messaging from different departments represents a message consistency deficiency that can confuse stakeholders and undermine organizational credibility.
What does a 'communication channel audit' primarily assess?
Answer: Whether the right messages reach the right audiences through appropriate channels
A channel audit evaluates whether selected communication channels are suited to their intended audiences and effectively deliver the intended messages.
An ABC practitioner auditing annual report communications should prioritize verifying which of the following?
Answer: Accuracy of financial data and alignment with regulatory disclosure requirements
Annual report audits must ensure financial data accuracy and regulatory compliance, as errors can have serious legal and reputational consequences.
Which principle guides an auditor in maintaining independence when reviewing a department they previously managed?
Answer: Objectivity requires disclosing the prior relationship and, if significant, recusing from the audit
Auditor independence requires transparency about conflicts of interest; prior management of the audited department is a material relationship that should be disclosed and may warrant recusal.