QUESTION: 29 Topic 1, Volume A

Which of the following components influences the risk consciousness of an organization's people and is the basis for all other components of enterprise risk management?

Objective setting.
Information and Communication.
Risk Assessment.
Internal Environment.

Answer(s): D

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QUESTION: 30 Topic 1, Volume A

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Which of the following is an appropriate consideration by the auditor when preparing an engagement program for a human resource audit?

State the work steps in the form of questions.
Use standard audit program for HR from previous years.
Include in the audit program certain audit tests requested by audit client.
Defer preparation of the audit program after the field work.

Answer(s): C

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QUESTION: 31 Topic 1, Volume A

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Which of the following would be a violation of the IIA Code of Ethics?

Reporting information that could be damaging to the organization,at the request of a court of law.
Including an issue in the final audit report after management has resolved the issue.
Participating in an audit engagement for which the auditor does not have the necessary experience or training.
Accepting a gift that is a commercial advertisement available to the public.

Answer(s): C

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QUESTION: 32 Topic 1, Volume A

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During a payroll audit of a large organization, an auditor noted that the assistant personnel director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing with information technology issues and felt obliged to support all actions taken by the assistant director.
The auditor should:

Continue to follow the engagement program because the engagement scope and objectives have already been discussed with management.
Review the engagement program to ensure testing of direct deposits to employee bank accounts is adequately covered.
Recommend to the chief audit executive that a fraud investigation be started.
Test a sample of payroll changes to ensure that they were approved by the assistant director before being processed.

Answer(s): B

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QUESTION: 29 Topic 1, Volume A

QUESTION: 30 Topic 1, Volume A

QUESTION: 31 Topic 1, Volume A

QUESTION: 32 Topic 1, Volume A

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