QUESTION: 133 Exam Topic: 2, Volume B

A chief audit executive (CAE) suspects that several employees have used desktop computers for personal gain. In conducting an investigation, the primary reason that the CAE would choose to engage a forensic information systems auditor rather than using the organization's information systems auditor is that a forensic information systems auditor would possess:

Knowledge of the computing system that would enable a more comprehensive assessment of the computer use and abuse.
Knowledge of what constitutes evidence acceptable in a court of law.
Superior analytical skills that would facilitate the identification of computer abuse.
Superior documentation and organization skills that would facilitate in the presentation of findings to senior management and the board.

Answer(s): B

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QUESTION: 134 Exam Topic: 2, Volume B

While conducting a payroll audit, an internal auditor in a large government organization found inadequate segregation in the duties assigned to the assistant director of personnel. When the auditor explained the risk of fraud, the assistant director became upset, terminated the interview, and threatened to sue the organization for defamation of character if the audit engagement was not curtailed. The auditor discussed the situation with the chief audit executive (CAE). The CAE should then:

Curtail the audit engagement to avoid potential legal action.
Provide a report to senior management recommending a fraud investigation.
Continue the original engagement program as planned but include a comment about the assistant director's reaction in the engagement final communication.
Add additional testing to determine whether other indicators of fraud exist.

Answer(s): D

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QUESTION: 135 Exam Topic: 2, Volume B

Which of the following is the most appropriate step for the chief audit executive to take in order to avoid defamation of character of the principal suspect in a fraud investigation?

Restrict the use of potentially damaging words to privileged reports or discussions.
Label all workpapers, reports, and correspondence of the internal audit activity as private.
Restrict discussions of the fraud to members of management who express an interest in the investigation.
Destroy all investigation workpapers and reports if the fraud cannot be proven.

Answer(s): A

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QUESTION: 136 Exam Topic: 2, Volume B

The scope of a consulting engagement performed by internal auditors should:

Be sufficient to address the objectives agreed upon with the client.
Exclude areas that might be the subject of subsequent assurance engagements.
Be limited to activities within the current operating period.
Be preapproved in conjunction with the annual plan of consulting engagements.

Answer(s): A

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QUESTION: 133 Exam Topic: 2, Volume B

QUESTION: 134 Exam Topic: 2, Volume B

QUESTION: 135 Exam Topic: 2, Volume B

QUESTION: 136 Exam Topic: 2, Volume B