Question：When planning internal audit work on systems, which of the following procedures should internal auditors perform?
A. Ascertain the business objectives of the entity, the risks to those objectives, and the strategies in place to manage those risks.
B. Ascertain and record the relevant systems.
C. Form a conclusion as to the adequacy of the system and ensure that the audit work performed will provide evidence to support that conclusion.
D. Take account of external audit reports on the structure and operation of the system.
E. Perform preliminary analytical procedures on the information produced by the system.
The correct answers are:As certain the business objectives of the entity, the risks to those objectives, and the strategies in place to manage those risks; Ascertain and record the relevant systems; Perform preliminary analytical procedures on the information produced by the system; Take account of external audit reports on the structure and operation of the system.
解析：The work performed by internal auditors in their planning is similar to that undertaken by external auditors. Internal auditors will ascertain the business objectives of the entity, the risks to those objectives, and the strategies in place to manage those risks, and ascertain and record the relevant systems. They will prepare an audit plan in accordance with the internal audit manual, perform preliminary analytical procedures, and take account of external audit reports. They will only form a conclusion as to the adequacy of the system at the end of their work, not at the planning stage.
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