Q：Which of the following activities should internal auditors not be involved in?
　　A. Making recommendations for improvements in compliance-related matters.
　　B. The review of transaction processing systems.
　　C. Taking responsibility for the implementation of new financial reporting systems.
　　D. The *uation of the adequacy of financial reporting systems.
　　E. The review of operational logistics.
　　A：The correct answer is: Taking responsibility for the implementation of new financial reporting systems.
　　Internal auditors are involved in a wide range of activities including financial, operational and compliance audits. They may, therefore, legitimately be involved in the review of transaction processing systems, the review of operational logistics, the *uation of financial reporting systems and making recommendations for improvements in compliance-related matters. Internal auditors would not take operational responsibility for any system, the internal audit function is a review and monitoring function and it cannot perform effective reviews whilst also being involved in operations.