A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements. According to IIA guidance, which of the following actions would best help the CAE reach this objective?
Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?
A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?
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