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achievement adequacy ascer attestation Attitude Toward Performance audit Internal audit audit of management audit report auditing are synonyms auditing function auditing Operational auditing auditing techniques cial communication theory consensus characteristics consensus definition data in Table employee development external favors the Strongly financial and operational Financial data Forced-Choice Relationship four years equals functional areas independence in terms Institute of Internal internal audit staff internal auditing profession internal auditing terminology internal auditor levels of management management decisions management Strongly favors Management's Attitude ment operating management operational and financial operational audit staff Operational auditing includes operational policies opinion opposes the performance organizational objectives performance of operational performing operational audits provides quality of management questionnaire respondents recommendations represented organizations response in column selected source of evidence Stuart Chase synonym for operational term operational auditing terminology problem terms of existence tion tional audit top-level management types of audits zero to four