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Certified Internal Auditor Exam Questions 251–255 (page: 52)

Which of the following procedures is not a step that an auditor would perform when planning an audit of an organization?

Which of the following risk assessment tools would best facilitate the matching of controls to risks?

Which of the following factors should be considered when determining the staff requirements for an audit engagement?

I). The internal audit activity's time constraints.
II). The nature and complexity of the area to be audited.
III). The period of time since the area was last audited.
IV). The auditors' preference to audit the area.
V). The results of a preliminary risk assessment of the activity under review.

An auditor, assigned to review a complex computer system that had undergone a few system changes, obtained the prior flowchart used. Which of the following would be the most efficient way to document the changes?

When interrogating an individual who is suspected of fraud, it is appropriate to