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Q113. To verify processing routines, audit software tool is used by using which technique?
A. Control analysis
B. Parallel simulation
C. Flowcharting process
D. Review program code
Answer: B
Q114. Procedures and information related to the achievement of organizational objectives and the operational efficiency and effectiveness of the organizations refers to:
A. Administrative controls
B. Accounting controls
C. Procedural controls
D. Financial records
Answer: A
Q115. 2010- Planning standard states that:
A. The external audit activity’s plan of engagements should be based on a productivity assessment, undertaken at least annually.
B. The internal audit activity’s project of engagements should be based on a change assessment, undertaken at least annually.
C. The internal audit activity’s plan of engagements should be based on a risk assessment, undertaken at least annually.
D. The external audit activity’s plan of engagements should be based on a process assessment, undertaken periodically.
Answer: C
Q116. “I understand how to use the business unit’s new automated accounting software”, this question falls in which category?
A. Core questions
B. Business questions
C. workshop questions
D. Noneof the above
Answer: C
Q117. Which of the following is NOT the category of Control?
A. Preventive
B. Precautionary
C. Detective
D. Corrective
Answer: B
Q118. is charged with overseeing the establishment, administration and evaluation of the processes of risk management and control.
A. Senior management
B. Junior management
C. Governance
D. Organization
Answer: A
Q119. Which of the following is Correct?
A. Workshops involve gathering information from individuals representing different levels in the press.
B. Workshops involve gathering information from work teams representing different levels in the business unit or function.
C. Workshops involve gathering information from individuals representing similar levels in the business unit or function.
D. Workshops involve gathering information from work teams representing similar levels in the lobby.
Answer: B
Q120. In traditional approach, final report is issued by management and in control selfassessment approach it is issued by work teams’.
A. True
B. False
Answer: B
Q121. refers to recommended actions should take into account relevant resource limitations.
A. Sufficiency
B. Feasibility
C. Consistency
D. Reliability
Answer: B
Q122. The amount of resources used or planned for a specific service or program is called:
A. Measures of resources
B. Financial measures
C. Measures of efforts
D. Measures of completeness
Answer: C
Q123. The employee theft risk has safeguard supply inventory as a control objective and uses which technique to control risk?
A. Develop recovery technique
B. Install detection devices
C. Develop quality control structure
D. install security camera
Answer: D
Q124. A process for gathering information, without detailed verification, on the activity being examined is called:
A. Examination
B. Analysis
C. Investigation
D. Survey
Answer: D
Q125. Which of the following is NOT the potential benefit of the CSA to the internal auditing?
A. Improved employee morale
B. Improved ability to test informal controls
C. More efficient use of audit resources
D. Better ability to focus on high-risk areas
Answer: A
Q126. Internal auditors have which following four principles to uphold and apply.
A. Integrity, Objectivity, Control and Confidentiality
B. Integrity, Objectivity, Confidentiality and Competency
C. Reliability, Objectivity, Timeliness and Competency D.
Integrity, Objectivity, Discretion and Expertise
Answer: B
Q127. The emergence of as a key organizational process gives the internal auditing profession a unique opportunity to shift its focus to risk.
A. Risk identification
B. Risk management
C. Risk analysis
D. Risk mitigation
Answer: B
Q128. The risk remaining after management takes action to reduce the impact and likelihood of an adverse event is called residual risk.
A. True
B. False
Answer: A