Internal Auditor

A Examining records, documents, or physical assets B Watching staff perform a task only C Asking a question only D Preparing a budget

A Issuing a purchase order B Evaluating relationships, trends, ratios, and unexpected fluctuations C Signing every cheque D Counting cash only

A Using only paper records B Replacing all professional judgment with software C Preparing employee contracts D Using data techniques to identify patterns, anomalies, and risk indicators

A A process that removes the need for auditors B An approach using recurring or automated audit procedures to assess risks and controls more frequently C An audit performed only once every ten years D A review without evidence

A An internal audit report archive B A one-time physical inventory count C An external audit performed daily by law D Ongoing management review of operations, risks, and controls

A Continuous auditing is performed only by suppliers B They are always identical and performed only by external auditors C Continuous monitoring replaces all internal controls D Continuous auditing is an independent assurance activity; continuous monitoring is primarily a management responsibility

A Processing sales payments only B Planning, documenting, tracking, and reporting audit work and findings C Setting statutory tax rates D Replacing the organization's accounting system in every case

A A traceable record of activities, transactions, and changes B A list of approved holidays C A list of office furniture D A printed annual budget

A They prevent every cyberattack B They guarantee all users are authorized C They can help trace access, activities, changes, and security events D They replace all backups

A A process for paying suppliers without invoices B A process for hiring all new staff C A method of valuing inventory D A process to authorize, test, approve, and document system or configuration changes