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Question 7 Normally the auditor is not permitted to divulge confidential information obtained from a client. Which of the following situations would be a violation of this requirement? Question 8 A member of the AICPA must safeguard the confidentiality of client information. Auditors, however, must disclose information to non- clients for the following reasons except to: Question 9 Which of the following is a preventive control? Question 10 An accounting system that maintains an adequate audit trail is implementing which internal control procedure? Question 11 When duties cannot be segregated, the most important internal control procedure is Question 12 The concept of reasonable assurance suggests that Question 13 The most cost-effective type of internal control is Question 14 The fundamental difference between internal and external auditing is that