An internal auditor identified a database administrator with an incompatible dual role. Which of the following duties should not be performed by the identified administrator?

• A.Designing and maintaining the database.
• B.Preparing input data and maintaining the database.
• C.Designing the database and providing its security
• D.Maintaining the database and providing its security,

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Which audit approach should be employed to test the accuracy of information housed in a database on an un-networked computer?

• A.Select a sample of records from the database and ensure it matches supporting documentation.
• B.Use a test program to simulate the normal data entering process.
• C.Submit batches of test transactions through the current system and verify with expected results.
• D.Evaluate compliance with the organization's change management process.

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Which would provide the board with the highest level of assurance regarding whether an internal audit function can achieve its objectives?

• A.Percentage of completed audit engagements
• B.Key stakeholder satisfaction surveys
• C.External quality assurance feedback
• D.Audit personnel commitment and turnover rates

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The technique used in analyzing the problem is best described as:

• A.Simulation theory.
• B.Integrated autoregressive-moving average (ARIMA) modeling.
• C.Linear programming.
• D.Differential calculus.

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How do data analysis technologies affect internal audit testing?

• A.They improve the effectiveness of spot check testing techniques
• B.They allow greater insight into high-risk areas
• C.They reduce the overall scope of the audit engagement
• D.They increase the internal auditor's objectivity

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