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A. The workpapers should be understandable.

B. The workpapers should be relevant.

C. The workpapers should be complete.

D. The workpapers should be economical.

A. Update the engagement work program with the suggested changes.

B. Note the suggested changes to be included in next year's engagement program.

C. Refer the suggested changes to the engagement supervisor for approval.

D. No action is required as the work program has been approved and is underway.

A. To select a candidate who can be trusted to gather sensitive information on the acquisition

B. To select a candidate who has prior experience in mergers or the completion of due diligence of entities

C. To self-assign as only the CAE has authority to express opinions and offer advice to committee members

D. To select a candidate capable of conveying internal audit strategy even without voting status

A. The provisions of the internal audit charter.

B. The authority of the CEO.

C. The level of proficiency of the chief audit executive

D. The recommendation of the parent office external auditors.

A. The value of mentoring is derived primarily from the personal relationship between the two parties involved, and the mentor's level of relevant experience should not be a key factor.

B. The member and the internal auditor should opt for informal meetings even if it means that no formal documentation will be created.

C. The mentor should be the internal auditor's supervisor to ensure that the auditor performance is assessed in a relevant and meaningful context.

D. The mentor relationship is usually not suitable for internal audit staff, as it does not leas to professional development.

A. The data from various sources should remain segregated for easier analysis and discovery of anomalies.

B. A reactive approach is best suited for fraud detection due to the effectiveness of tips and whistleblowing programs.

C. Random sampling is an effective method of detecting fraudulent transactions.

D. Fraud detection techniques should be performed against full data populations.

A. Audit client management, executive management, and any those who request a copy.

B. Audit client management, executive management, and others approved by the chief audit executive.

C. Audit client management only

D. Executive management only

A. Internal auditors undertake the necessary training to complete their audit work.

B. Internal auditors consider the use of technology-based audit and other data analysis techniques

C. The completion of engagements is based on the assumption that fraudulent activities may exist.

D. The internal audit activity reports directly to the board on the engagements it performs.

A. Perform a calculation of premium or discount amortization.

B. Compare the carrying value with current market quotations

C. Use the equity method to recalculate the investment carrying value

D. Confirm the securities held by the broker.

A. Review the auditor ' s job description

B. Develop a control questionnaire

C. Prepare a fishbone diagram

D. Create a checklist

A. Some inspection results were missing from the computer system.

B. The results of lengthy inspections were more likely to be omitted from the computer system.

C. Employees did not ensure that inspection results were completed in the computer system.

D. Flaws in the computer system prevented employees from saving their inspection results.

A. The incidents of noncompliance fall outside the acceptable tolerance limit and require immediate corrective action, as opposed to reporting.

B. The incidents of noncompliance exceed the tolerance level and should be included in the final engagement report.

C. The matter does not need to be reported, because the noncompliant findings fall within the acceptable tolerance limit.

D. The deviations are within the acceptable tolerance limit, so the matter only needs to be reported to the information security manager.