32.21 Which of the following would be considered a potentially sensitive or negative element of an effective equal opportunities policy?
A Flexible working and career break programmes
B Monitoring numbers and performance of ethnic minority staff
C Diverse job interview panels
D Counselling and disciplinary policies on discrimination
32.22 Which of the following checks would the external audit function be responsible for?
A Separation of duties for independent proving of work
B Arithmetic checks on the accuracy of data recording and calculation
C Creating and preserving records that confirm accounting entries
D Considering whether directors act on internal audit information