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- Other Question (101q)
- Q1. Which of the following is an example of a risk avoidance strategy?...
- Q2. Which of the following is a common type of payroll fraud?...
- Q3. The management at a national consumer goods organization implements a fair work and pay pr...
- Q4. While preparing for an audit of senior management expenses, the chief audit executive (CAE...
- Q5. An organization decides to take no action on one of its financial risks because the cost o...
- Q6. Which of the following is the most common way that occupational fraud is detected?...
- Q7. Reviewing prior audit reports and supporting workpapers before an engagement starts enable...
- Q8. The internal audit activity is planning a procurement audit and needs to obtain a thorough...
- Q9. An internal auditor makes a series of observations when performing an analytical review of...
- Q10. What should the internal auditor's role be in assessing the organization's ethical climate...
- Q11. What is the additional advantage of facilitated workshops, in comparison with structured i...
- Q12. Click the Exhibit. (Exhibit) Internal auditors are asked to keep track of how many hours p...
- Q13. Which of the following actions should an internal auditor take to exercise due professiona...
- Q14. Which of the following types of fraud includes embezzlement?...
- Q15. The director of purchasing, a certified internal auditor (CIA), signs a contract to procur...
- Q16. Which of the following statements accurately describes the responsibility of the internal ...
- Q17. An organization has implemented a new automated payroll system that contains a table of pa...
- Q18. While auditing an organization's credit approval process, an internal auditor learns that ...
- Q19. Which of the following statements is true about The IIA Global Internal Audit Competency F...
- Q20. Which of the following is a detective control strategy against fraud?...
- Q21. What is the primary benefit to the internal audit activity for undertaking an internal qua...
- Q22. An internal auditor is conducting an engagement in the accounts payable department, which ...
- Q23. In the area of business acumen, which of the following competencies would be the sole resp...
- Q24. Which of the following scenarios would represent the greatest threat to the authority of t...
- Q25. Upon joining the internal audit activity, each new auditor receives a copy of the audit ha...
- Q26. Forty-five percent of an organization's customer payments are submitted online. Eight perc...
- Q27. According to the COSO internal control framework, which of the following best describes th...
- Q28. After being terminated due to downsizing, an internal auditor finds a different job with a...
- Q29. Which of the following best ensures an internal audit activity has the ability to render i...
- Q30. The internal audit supervisor is reviewing the workpapers prepared by the staff. According...
- Q31. The chief audit executive (CAE) has been asked to manage the regulatory compliance functio...
- Q32. Which of the following would not be a red flag for fraud?...
- Q33. What is the primary purpose of a fishbone diagram?...
- Q34. An internal audit activity (IAA) provided assurance services for an activity it was respon...
- Q35. Which of the following are components of the COSO enterprise risk management framework? 1....
- Q36. According to the Standards, for how long should internal auditors who have previously perf...
- Q37. Which of the following audit techniques is used to evaluate control design while also embo...
- Q38. A chief audit executive (CAE) is reviewing the internal audit activity's performance and i...
- Q39. According to IIA guidance, which of the following is not a responsibility of the chief aud...
- Q40. A large trucking organization wants to reduce traffic accidents by improving its system of...
- Q41. Which of the following control activities is the most effective to ensure users' levels of...
- Q42. According to IIA guidance, which of the following objectives of an assurance engagement fo...
- Q43. Which of the following controls could an internal auditor reasonably conclude is effective...
- Q44. An IT contractor applied for an internal audit position at a bank. The contractor worked f...
- Q45. Which of the following statements best explains why internal auditors map processes? 1. To...
- Q46. Which of the following types of social responsibilities is voluntary and guided purely by ...
- Q47. During an account receivables audit, an internal auditor found a significant number of inp...
- Q48. Which of the following audit procedures would provide the most relevant information to ide...
- Q49. What is the purpose of a secondary control?
- Q50. According to The MA Code of Ethics, which of the following is one of the rules of conduct ...
- Q51. A manufacturing organization discovers that the waste water released has failed to meet pe...
- Q52. Which of the following best describes the details that must be included in the quality ass...
- Q53. Which of the following are core responsibilities to be included in the internal audit char...
- Q54. Which of the following risk management activities is most appropriate for an internal audi...
- Q55. Which of the following activities should the chief audit executive perform to ensure compl...
- Q56. The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational...
- Q57. Which of the following activities is most likely to require a fraud specialist to suppleme...
- Q58. A large sales organization maintains a system of internal control according to the COSO mo...
- Q59. Which of the following techniques would best assist an internal auditor in evaluating the ...
- Q60. When conducting an interview, an internal auditor is most likely to ask open-ended questio...
- Q61. Which of the following actions indicates a lack of due professional care by an internal au...
- Q62. During an audit engagement, the internal auditor discussed a risk mitigation recommendatio...
- Q63. An internal auditor notes that employees are able to download files from the internet. Acc...
- Q64. An organization is beginning to implement an enterprise risk management program. One of th...
- Q65. Which of the following are generally recognized as essential elements of a corporate socia...
- Q66. Which of the following is the most common method of fraud detection?...
- Q67. Which of the following actions best demonstrates that an internal auditor is exercising du...
- Q68. A medical insurance provider uses an electronic claims-submission process and suspects tha...
- Q69. A government agency's policy states that board members' travel and hospitality expenses mu...
- Q70. Which of the following would be the most appropriate first step for the board to take when...
- Q71. Which of the following is the most significant disadvantage of using checklists to evaluat...
- Q72. According to IIA guidance, the results of a formal quality assessment should be reported t...
- Q73. A fraud investigation was completed by management, and a proven fraud was communicated to ...
- Q74. An auditor in charge was reviewing the workpapers submitted by a newly hired internal audi...
- Q75. According to The IIA's Code of Ethics, which of the following actions violates the princip...
- Q76. Which of the following is most likely to enhance an internal auditor's objectivity?...
- Q77. According to IIA guidance, which of the following statements is true regarding the reporti...
- Q78. According to COSO, which of the following describes a principle related to the control env...
- Q79. Which type of objectives can best be described as broad goals that promote the effective a...
- Q80. A multinational organization has asked the internal audit activity to assist in setting up...
- Q81. According to IIA guidance, which of the following describes the primary reason to implemen...
- Q82. Which of the following actions would be characterized as a preventive control to safeguard...
- Q83. If appropriate safeguards exist, which of the following is considered a legitimate interna...
- Q84. A staff auditor, nearly finished with an audit engagement, discovers that the director of ...
- Q85. An internal auditor is performing analytical reviews as part of an audit of a supermarket'...
- Q86. According to the HA Code of Ethics, which of the following statements best describes the p...
- Q87. When auditing the award of a major contract, which of the following should an internal aud...
- Q88. According to The IIA's Code of Ethics, which of the following statements is true?...
- Q89. According to IIA guidance, which of the following roles would be appropriate for an intern...
- Q90. Which of the following is an example of a transaction-level control?...
- Q91. Which of the following best ensures the independence of the internal audit activity? 1. Th...
- Q92. Why are preventative controls generally preferred to detective controls?...
- Q93. During an internal audit, the internal auditor compares the employee turnover rate in the ...
- Q94. Which of the following is an example of a detective control?...
- Q95. An internal auditor is reviewing employee travel data to identify opportunities to cut cos...
- Q96. Which of the following activities best reflects the scope and status of the internal audit...
- Q97. A furniture manufacturer has installed a new fire sprinkler system at its central warehous...
- Q98. Given the highly technical and legal nature of privacy issues, which of the following stat...
- Q99. Which of the following statements accurately describes an internal auditor's responsibilit...
- Q100. Which of the following techniques would provide the most compelling evidence that a safety...
- Q101. An internal auditor is using a spreadsheet application to review a cash flow forecast prep...
