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NO.1 The most effective way for internal auditors to enhance the reliability of
computerized

financial and operating information is by:

A. Determining if
controls over record keeping and reporting are adequate and effective.

B.
Reviewing data provided by information systems to test compliance with external
requirements.

C. Determining if information systems provide management with
timely information.

D. Determining if information systems provide complete
information.

Answer: A



NO.2 Which of the following would be a red flag
that indicates the possibility of inventory fraud?

I.The controller has
assumed responsibility for approving all payments to certain vendors.

II.The
controller has continuously delayed installation of a new accounts payable
system, despite a

corporate directive to implement it.

III.Sales
commissions are not consistent with the organization's increased levels of
sales.

IV.Payments to certain vendors are supported by copies of receiving
memos, rather than originals.

A. I and II only.

B. II and III only.

C.
I, II, and IV only.

D. I, III, and IV only.

Answer: C



NO.3 An audit
of management's quality program includes testing the accuracy of the
cost-of-quality

reports provided to management. Which of the following
internal control objectives is the focus of

this testing?

A. To ensure
compliance with policies, plans, procedures, laws, and regulations.

B. To
ensure the accomplishment of established objectives and goals for operations or
programs.

C. To ensure the reliability and integrity of information.

D. To
ensure the economical and efficient use of resources.

Answer: C



NO.4
Which of the following procedures would provide the best evidence of the
effectiveness of a

credit-granting function?

A. Observe the process.

B.
Review the trend in receivables write-offs.

C. Ask the credit manager about
the effectiveness of the function.

D. Check for evidence of credit approval
on a sample of customer orders.

Answer: B



NO.5 Which of the following
is a weakness that is inherent in the use of the test data method to

test
internal controls in a computer-based accounting system?

A. The auditor must
test many transactions with the same condition in order to achieve
assurance

that the condition is being detected.

B. Conditions that were
not specifically considered by the auditor may go untested.

C. The approach
requires the creation of "dummy companies," possibly destroying or altering
actual

company data in the process.

D. Inclusion of atypical data in the
test data may cause errors to be noted on the exception report.

Answer:
B



NO.6 When internal auditors provide consulting services, the scope of
the engagement is primarily

determined by:

A. Internal auditing
standards.

B. The audit engagement team.

C. The engagement client.

D.
The internal audit activity's charter.

Answer: C



NO.7 Which of the
following would be an appropriate improvement to controls over
large

quantities of consumable material that are charged to expense when
placed in bins which are

accessible to production workers?

A. Relocate
bins to the inventory warehouse.

B. Require management to compare the cost of
consumable items used to the budget.

C. Lock the bins during normal working
hours.

D. None of the above actions are needed for items of minor cost and
size.

Answer: B



NO.8 During an operational audit of a chain of pizza
delivery stores, an auditor determined that cold

pizzas were causing customer
dissatisfaction. A review of oven calibration records for the last six

months
revealed that adjustments were made on over 40 percent of the ovens. Based on
this, the

auditor:

A. Has enough evidence to conclude that improperly
functioning ovens are the cause.

B. Needs to conduct further inquiries and
reviews to determine the impact of the oven variations on

the pizza
temperature.

C. Has enough evidence to recommend the replacement of some of
the ovens.

D. Must search for another cause since approximately 60 percent of
the ovens did not require

adjustment.

Answer: B