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Download Practice of Internal Auditing Exam Dumps

NEW QUESTION 42
Which of the following data collection strategies systematically tests the effects of various factors on an outcome?

A. Evaluation synthesis.B. Sampling.C. Modeling.D. Content analysis.

Answer: C

Explanation:
Section: Volume A

 

NEW QUESTION 43
During an audit, an employee, who does not want to be identified, offers to provide information that would be damaging to the organization and may concern illegal activities. Which of the following actions by the auditor would not be consistent with the IIA Code of Ethics and Standards?

A. Suggesting that the employee consider talking to legal counsel.B. Promising to maintain the employee's anonymity and listening to the information.C. Informing the employee of other methods of communicating this type of information.D. Informing the employee that an attempt will be made to keep the source of the information confidential while looking into the matter further.

Answer: B

 

NEW QUESTION 44
A chief audit executive (CAE) suspects that several employees have used desktop computers for personal gain. In conducting an investigation, the primary reason that the CAE would choose to engage a forensic information systems auditor rather than using the organization's information systems auditor is that a forensic information systems auditor would possess:

A. Superior documentation and organization skills that would facilitate in the presentation of findings to senior management and the board.B. Superior analytical skills that would facilitate the identification of computer abuse.C. Knowledge of what constitutes evidence acceptable in a court of law.D. Knowledge of the computing system that would enable a more comprehensive assessment of the computer use and abuse.

Answer: C

 

NEW QUESTION 45
An internal auditor has just undertaken an organization-wide risk assessment. In identifying potential audit engagements, the internal auditor should consider least:

A. Factoring in management requests.B. Focusing on the high risk areas as sources of potential engagements.C. Focusing on those risks highlighted by the external auditor.D. Focusing in areas not audited last year.

Answer: D

Explanation:
Section: Volume C

 

NEW QUESTION 46
Which of the following is the least relevant when preparing the internal audit activity's annual engagement plan?

A. The organization's current risk priority and exposure.B. A rotation of internal audit engagements selected on a time basis.C. Senior management's requests for internal audit engagements.D. Coordination with the audit plans of the external auditor.

Answer: B

 

NEW QUESTION 47
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