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Certified Internal Auditor Exam Questions 336–340 (page: 69)

An auditor plans to query a vendor database to locate evidence of a fictitious vendor scheme. Which of the following would be likely to detect this type of fraud?

I). Vendors that lack a phone number or an address
II). Vendors that have a post office box as an address
III). Vendors that have multiple addresses

Which of the following techniques would be most effective in managing emotional issues that emerge during a control self assessment workshop?

Which of the following is not an outcome of control self assessment (CSA)?

During a fraud investigation, an internal auditor finds that one of the suspects is the senior executive to whom fraudulent activities are to be reported. Would it be appropriate for the internal auditor to report interim findings directly to the audit committee without notifying the senior executive?

Which of the following is correct with respect to interim communication during an audit engagement?

I). Unsubstantiated information that warrants management's attention can be communicated, provided that its nature is disclosed.
II). Audit recommendations should be reserved for the final audit report.
III). Significant findings should be communicated immediately rather than waiting until completion of the engagement.