Internal Auditor

A A constraint that prevents or restricts the planned work or available evidence B A finding that always proves fraud C A successful control test D A routine meeting invitation

A Evidence that management prefers B Evidence collected without relevance to the objective C Evidence adequate in quantity to support the engagement conclusion D Evidence that is always verbal

A Evidence that supports only management's view B Evidence that has no link to the audit objective C Evidence that is easy to obtain regardless of quality D Evidence that is relevant and reliable for the conclusion being reached

A Neither can ever be used B Both are always equally reliable C Unsupported verbal explanation D Direct external confirmation

A The record of procedures, evidence, analyses, and conclusions supporting the engagement B An employee's personal notebook unrelated to the audit C A substitute for doing audit work D Only the final report cover page

A To remove all evidence from the file B To assess whether work is adequately performed, evidenced, and consistent with standards C To replace the engagement plan D To guarantee that every finding is favorable

A The risk of an employee arriving late B The possibility that a printer fails C The risk that a budget is approved D The possibility that a sample-based conclusion differs from the conclusion that would be reached by examining the entire population

A Risk that all transactions are examined B Risk of currency fluctuation only C Risk of reaching an incorrect conclusion for reasons other than sampling, such as using the wrong procedure D Risk caused only by sample size

A The total number of audit findings B The complete set of items from which an audit sample may be selected C Only the items selected for testing D The list of audit staff

A A control deficiency B A reporting deadline C An individual item or unit within the population being sampled D The auditor's office location