A chief audit executive (CAE) suspects that several employees have used desktop computers for personal gain.
In conducting an investigation, the primary reason that the CAE would choose to engage a forensic information systems auditor rather than using the organization's information systems auditor is that a forensic information systems auditor would possess:

• A.Knowledge of the computing system that would enable a more comprehensive assessment of the computer use and abuse.
• B.Superior analytical skills that would facilitate the identification of computer abuse.
• C.Superior documentation and organization skills that would facilitate in the presentation of findings to senior management and the board.
• D.Knowledge of what constitutes evidence acceptable in a court of law.

Comment: *

Name: *

Email: *

Verification: *

During a review of performance measures in an organization's purchasing function, the preliminary survey indicates that most of the measures have been in use for some time. The internal auditor should:

• A.Report that the measures being used are out-of-date and should be improved.
• B.Establish the history of the measures and reasons for use.
• C.Review the data that was used to develop the measures.
• D.Perform benchmarking in order to verify that the measures being used are meaningful.

Comment: *

Name: *

Email: *

Verification: *

According to HA guidance, which of the following statements regarding audit workpapers is true?

• A.The internal auditor's workpapers are the primary reference for reported control deficiencies.
• B.Both draft and final versions of workpapers should be saved at the end of the engagement
• C.Ad-hoc communications with management of the area under review should be excluded from the workpapers.
• D.Audit reports should include the workpapers as a reference for the audit conclusions.

Comment: *

Name: *

Email: *

Verification: *

An internal auditor has a recommendation to change operations which could potentially increase profits by
$50,000. The best way to sell this recommendation to management is to:

• A.Carefully work out the details of implementation before presenting it to department management.
• B.Discuss it with operating supervisors who are directly affected by the change, and then with department management.
• C.Bring it to the audit manager, who should bring it immediately to senior management's attention.
• D.Wait until the exit conference to discuss it in order to ensure all affected parties are present.

Comment: *

Name: *

Email: *

Verification: *

Which of the following tasks is typically performed in the analysis phase of a benchmarking consulting engagement?

• A.Developing data collection tools.
• B.Determining sample size.
• C.Determining benchmarked process attributes.
• D.Identifying business capabilities.

Comment: *

Name: *

Email: *

Verification: *