An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?

• A.Apply antivirus and patch management software.
• B.Utilize secure socket layer encryption.
• C.Install a software inventory management application.
• D.Utilize dedicated and encrypted network connections.

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Which of the following is not an appropriate role for internal auditors after a disaster occurs?

• A.Recommend future improvements to the entity's business continuity plan.
• B.Correct deficiencies of the entity's business continuity plan.
• C.Monitor the effectiveness of the recovery and control of operations.
• D.Assist in the identification of lessons learned from the disaster and the recovery operations.

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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?

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

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Which of the following is the most common way that occupational fraud is detected?

• A.Internal audits.
• B.External audits.
• C.Key controls.
• D.Whistleblower hotline.

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A company has entered into a $20, 000, 000 fixed-price contract with a general contractor for the construction of a new retail outlet. For this contract, which of the following would represent the greatest risk?

• A.Excessive labor charged to the project.
• B.Poor physical protection of materials and equipment.
• C.Failure to complete the project within budget.
• D.Substitution of inferior materials.

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