QUESTION: 13

A manufacturing organization discovers that the waste water released has failed to meet permitted limits. Which control function will be least effective in correcting the issue?

Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.
Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.
Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.
Establishing a preventive maintenance program for the pretreatment system.

Answer(s): C

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QUESTION: 14

A computer system automatically locks a user's account after three unsuccessful attempts to logon. Which type of control does this scenario represent?

Corrective control.
Preventive control.
Detective control.
Compensating control.

Answer(s): B

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QUESTION: 15

Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

Because management requires the review to measure effectiveness of the internal audit activity.
So that the individual objectivity of the internal audit staff can be more clearly established.
So that there is assurance of the internal audit staff's proficiency to complete audit activities.
Because changes in the organization may impair the internal audit activity's ability to meet its objectives.

Answer(s): D

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QUESTION: 16

Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?

The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.
The auditor tested samples of transactions to test the cash function's process flows.
After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.
The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.

Answer(s): C

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