When determining if appropriate resources exist to achieve engagement objectives, which of the following factors should a chief audit executive consider?
1. Nature and complexity of the audit engagement.
2. Time constraints.
3. Effectiveness of the audit committee.
4. Availability of resources for the engagement.

• A.1 and 2 only
• B.1, 2, and 3 only
• C.1, 2, and 4 only
• D.1, 3, and 4 only

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While investigating a compromised Web server, an auditor found that the Web server logs had been deleted.
The auditor should recommend that the Web server logs bE.

• A.Accessible by administrative users only
• B.Restored automatically to the Web server from backup files.
• C.Encrypted to ensure that the logs cannot be deleted.
• D.Generated and maintained on a separate secure server.

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Confirmation would be most effective in addressing the existence assertion for:

• A.The addition of a milling machine to a machine shop.
• B.Sales of merchandise during the regular course of business.
• C.Inventory held on consignment.
• D.The granting of a patent for a special process developed by the organization.

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The internal auditors available to perform the engagement do not have sufficient skills related to the area under review Which of the following rs an appropriate action for the chief audit executive to take?

• A.Supplement the internal auditors assigned to the engagement by bringing onto the engagement team a consultant who is independent of the area under review and has the missing expertise
• B.Continue the engagement with the available staff, providing more hands-on supervision than usual
• C.Cosource the performance of the engagement using personnel in the area that will be reviewed to supplement the knowledge of the staff and complete the engagement
• D.Limit the objectives and scope of the engagement to align them with the skills available among the current staff.

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A manufacturing process could create hazardous waste at several production stages, from raw materials handling to finished goods storage. If the objective of a pollution prevention audit engagement is to identify opportunities for minimizing waste, in what order should the following opportunities be considered?
1. Recycling and reuse.
2. Elimination at the source.
4. Energy conservation.
5. Recovery as a usable product Treatment.

• A.IV, II, I, III, V.
• B.V, II, IV, I, III.
• C.III, IV, II, V, I.
• D.I, III, IV, II, V.

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