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?

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

Comment: *

Name: *

Email: *

Verification: *

Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

• A.Servers are secured individually to their racks by locks.
• B.Swipe card access is required to gain access to the server room.
• C.Foam fire extinguishers are operable to protect against electrical fires.
• D.Adequate signs are in place to assist in locating safety equipment.

Comment: *

Name: *

Email: *

Verification: *

The chief audit executive (CAE) wants to ensure that there are sufficient resources available to fulfill the responsibilities of the internal audit activity in the coming year. Which statement describes the most logical sequence of events for the CAE to undertake in order to achieve this objective?

• A.Confirm audit plan; confirm budget; review existing resources; identify outstanding resource requirements.
• B.Review prior year audit plan; review existing resources; confirm new audit plan; confirm budget.
• C.Confirm budget; review existing resources; obtain any new resources required; confirm new audit plan.
• D.Review results of prior year audit plan; adjust current plan accordingly; hire required resources; confirm budget.

Comment: *

Name: *

Email: *

Verification: *

An internal auditor obtains spreadsheets created by the finance department of an organization. The internal auditor contacts a third party about the source data that was utilized to create the spreadsheets before going on to perform a ratio analysis and a comparison of budget versus actual data. What is the most likely reason that the internal auditor involved a third party before performing further analysis?

• A.To confirm that the spreadsheets could be used as a source of analytic data.
• B.To determine what future usage limitations the spreadsheets might have.
• C.To determine if a later re-performance for testing mechanical accuracy would be possible.
• D.To obtain a reliable verification about the accuracy of the source data.

Comment: *

Name: *

Email: *

Verification: *

Which of the following is a second line of defense in effective risk management and control?

• A.Purchasing department.
• B.Compliance department.
• C.Credit department.
• D.Internal audit department.

Comment: *

Name: *

Email: *

Verification: *