Question 1

Which of the following is the primary engagement responsibility of an entry-level internal auditor?

Options :

A : Leadership.

B : Documentation.

C : Analysis.

D : Reporting.

Answer: C

Question 2

While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?

Options :

A : Objectivity.

B : Proficiency.

C : Independence.

D : Due professional care.

Answer: D

Question 3

Which of the following is not a potential area of concern when an internal auditor places reliance on spreadsheets developed by users?

Options :

A : Increasing complexity over time.

B : Interface with corporate systems.

C : Ability to meet user needs.

D : Hidden data columns or worksheets.

Answer: C

Question 4

A software that translates hypertext markup language (HTML) documents and allows a user to view a remote web page is called:

Options :

A : A transmission control protocol/Internet protocol (TCP/IP).

B : An operating system.

C : A web browser.

D : A web server.

Answer: C

Question 5

Which of the following corporate social responsibility strategies is likely to be most effective in minimizing confrontations with influential activists and lobbyists?

Options :

A : Continually evaluate the needs and opinions of all stakeholder groups.

B : Ensure strict compliance with applicable laws and regulations to avoid incidents.

C : Maintain a comprehensive publicity campaign that highlights the organization-s efforts.

D : Increase goodwill through philanthropic activities among stakeholder communities.

Answer: A