Internal Auditor

A Whether assets were physically counted B Whether revenue was collected from every customer C Whether expenditures were approved by people with appropriate authority D Whether employees completed training

A Counting physical assets without reviewing records B Comparing staff salaries with job titles C Checking only whether documents are signed D Checking whether transactions are recorded in the appropriate period

A A report highlighting transactions or conditions outside defined rules or thresholds B A financial statement prepared only annually C A list of every normal transaction without filtering D A document used only for hiring

A A method for calculating tax rates B A control to improve data accuracy, completeness, consistency, validity, and timeliness C A control that increases the amount of data regardless of quality D A process for issuing cheques

A An auditor's personal contact list B Core reference data used across business processes, such as customer, supplier, or product records C A list of temporary audit observations only D A daily cash count sheet

A Supplier details never affect payment risk B Unauthorized changes can redirect payments or create fictitious suppliers C Changes are always automatically valid D Master files contain no sensitive data

A Approving every user as an administrator B Checking only the color of system screens C Deleting all access logs D Checking whether access is requested, approved, granted appropriately, and documented

A An ordinary customer account B An account that cannot access any data C A supplier account in accounts payable D An account with elevated permissions capable of performing sensitive actions

A To help detect unauthorized or inappropriate high-impact actions B To avoid access reviews C To remove accountability D To allow users to conceal their actions

A A calculation of the current ratio B Identifying and evaluating weaknesses in systems, applications, or configurations C A supplier credit check only D A physical count of cash