While performing a follow-up of a concern about equipment-inventory tracking, which course of action is not necessary for the auditor to take?

• A.Ensure that the entity has begun to experience benefits as a result of resolving the issue.
• B.Ensure that the steps being taken resolve the condition disclosed by the initial finding.
• C.Ensure that the inherent risk has been eliminated as a result of resolving the issue.
• D.Ensure that controls have been implemented to prevent the issue from occurring again.

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In a sampling application, the group of items about which the auditor wants to estimate some characteristic is called the:

• A.Attribute of interest.
• B.Sample.
• C.Population.
• D.Sampling unit.

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If participants in a control self-assessment workshop begin breaking their agreed-upon ground rules, the facilitator should:

• A.Ignore the behavior and continue the workshop.
• B.Allow them to continue briefly and then remind them of the ground rules.
• C.Have the participants modify the ground rules.
• D.Strictly enforce the ground rules.

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A governmental auditor was assigned to determine reasons why the students in one region scored significantly higher on education evaluation tests than did the students in another region. Previous research showed that there is a direct correlation between public financial support and student results.
Which of the following is most likely to explain the difference in the regional results?

• A.The more successful region has increased educational spending by an average of 10 percent each year for the last three years, whereas the other region's increase averaged only three percent.
• B.The more successful region spends more money per student on education than does the other region.
• C.A higher percentage of the general tax fund is spent on education in the more successful region than in the other region.
• D.The more successful region spends 30 percent more money on education than does the other region.

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Which of the following would not be an appropriate step for an internal auditor to perform during an assessment of compliance with an organization's privacy policy?

• A.Determine who can access databases containing confidential information.
• B.Evaluate the organization's privacy policy to determine if appropriate information is covered.
• C.Analyze access to permanent files and reports containing confidential information.
• D.Evaluate the government's security measures related to confidential information received from the organization.

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