1.

When interviewing an individual

2. A chef audit executive has noticed

3.in preparing to facilitate a control

4. what decision-making approach should a facilitator initiate

5. if participation in a control self-assessment workshop begin breaking their agreed upon ground

6. an internal auditor has a recommendation to change

7. the most effective method of reporting engagament

 8.

during a review of performance measures in an organization’s purchasing function

9. to furnish useful and timely information and promote

10. during an audit of a major contract, an auditor

1.the scope of a consulting engagement

2.a chief audit executive of a major retailer

3. When conducting a performance appraisal
4. An internal auditor for a financial institution
5. which of the following potential performance measures should an auditor

6. Which of the following is the best approach for obtaining feedback from engagement

7. After completing a fraud investigation but before publishing a formal written report
8. A key to effective benchmarking in a consulting engagement is identifying
9. Which of the following would be the most effective method to prevent installation

10. While investigating a compromised web server, an auditor found that the web server logs had
been deleted
1. An internal auditor has completed an audit of an organization’s activities
2. Which of the following factors would not be considered
3. Persuasive evidence indicates that a member
4. What is the most likely source of information
5. Confirmation would be most effective

6. In a payroll audit, a staff auditor suspects that signatures

7. In evaluating the validity of different types
8. Which of the following types of sampling techniques should an internal auditor
9. What type of analysis is performed when an auditor
10. Which of the following data sources would provide the least valid data for an

1. Which of the following examples of audit evidence is the mots persuasive

2. In reviewing the appropriateness of the minimum quantity level of inventory established
3. During an audit, an employee, who does not want to be identified, offers to provide information
that
4. Which of the following would have the least impact
 5. a bank uses a risk analysis matrix to quantify relative risk of auditable entities

6.which of the following is least likely to vary when conducting audit engagements

7.which of the following is not likely to be included as an audit step when assessing vendor
8. an organization has developed a large database that tracks employees, employee benefits, payroll
deductions

9. risk assessments can vary in format, but generally

10. an internal auditor has just undertaken an organization-wide risk

1. when planning an audit engagement, what should an internal auditor first consider when
assessing the risk of fraud
2. Which of the following actions is related to the preliminary survey process
3. A code of business conduct provides
4. The chief executive officer has requested that the chief audit executive

5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
5.
wh
ich of the following is the most common method management can use to manage risk
6. Which of the following is an effective way for an internal auditor to improve a communications
7. The chief audit executive’s responsibility regarding control processes

8. Inadequate risk assessment would have the strongest negative impact

9. The best method for assessing the relative importance of risk factors is to

10.
Which of the following audit planning activities adds the least value in understanding the current
1. the internal audit activity’s primary responsibility in a review or examination of the
organization by
2. Under what circumstances would internal audit not become

3. D
u
ring a payroll audit of a large organization, an internal auditor noted that the assistant
personnel director
4. The most effective procedure to verify compliance

5. A major insurance company provides a discount on automobile insurance

6. Which of the following best describes the most important criteria

7. Cross-referencing individual payroll time cards to personnel

8. Which of the following would most likely contribute to discrepancies between receiving
reports
9. Which of the following would have the least significance in an audit

10. A bakery chain has a statistical model that can

1. Which of the following would be the most useful in developing
2. At the beginning of fieldwork in an audit of investments

3. Which of the following is an appropriate role for the board in governance

4. To determine if a new computer systems is improving the use of a
5. In order to provide the most useful information for an organization’s risk management

6. The chief audit executive should periodically reports the internal audit
7. Which of the following components influences the risk

8. Which is the least effective form of risk management

9. During a payroll audit of a large organization, an auditor noted that the assistant personnel

10. After several years in engineering department