An auditor analyzed a payroll system's data files for unusual activity, such as excessive overtime hours, unusual fluctuations in pay rates, and excessive vacation time. The application controls being verified by this analysis are:

• A.Edit and validation controls.
• B.Rejected and suspense item controls.
• C.Controls over update access to the database.
• D.Programmed balancing controls.

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Which of the following actions is related to the preliminary survey process?

• A.Determining if controls are effective.
• B.Preparing the engagement work program.
• C.Identifying the current controls.
• D.Completing a detailed test of controls.

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Which of the following describes (he primary reason why a preliminary risk assessment is conducted during engagement planning?

• A.To ensure that the engagement work program covers all risk areas
• B.To ensure that risks identified during previous audits of the area have been adequately addressed
• C.To ensure that significant risks are included in the engagement scope
• D.To identify the greatest risks organizationwide

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During a fraud interview, it was discovered that unquestioned authority enabled a vice president to steal funds from the organization. Which of the following best describes this condition?

• A.Rationalization.
• B.Scheme.
• C.Opportunity.
• D.Pressure.

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During the planning phase of an audit of the treasury function, an internal auditor conducted a risk assessment of the function in order to:

• A.Determine whether appropriate resources are present to carry out the treasury function.
• B.Identify areas of the treasury function that should be considered for potential engagement objectives.
• C.Comply with the internal audit charter and applicable regulatory requirements.
• D.Report any high-risk exposures of the treasury function to management and the board.

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