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Certified Internal Auditor Exam Questions 361–365 (page: 74)

During an audit of capital assets, an auditor tested the accuracy of recorded depreciation. The best evidence that an asset is still in service would result from a

In reviewing the appropriateness of the minimum quantity level of inventory established by a department, an auditor would be least likely to consider

A film company determined that income level impacts the number of films that people watch per month, as shown by the graph below

The graph indicates that

As a result of a recent discovery of false information on employment applications, an internal auditor has reviewed hiring procedures. Which of the following represents a weakness in the control system?

I). Applicants are not required to have their signed applications legally authenticated.
II). Applicants' educational information is not validated with the educational institution before employment is offered.
III). Information related to applicants' long term work history is not validated before employment is offered.

During an interview with a manager in a company's claims department, an auditor noted that the manager became nervous and changed the subject whenever the auditor raised questions about certain types of claims. The manager's answers were consistent with company policies and procedures. When documenting the interview, the auditor should