According to IIA guidance, which of the following statements about working papers is false?

• A.They contribute to development of the internal audit staff.
• B.They demonstrate compliance with auditing standards.
• C.They provide support for communication to third parties.
• D.They assist in the implementation of recommendations.

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While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1. Ensure all tests use a random sampling technique.
2. Consider a judgmental approach for the sample size.
3. Assess testing errors through root cause analysis.
4. Ensure that the entire data set is tested.

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

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Which of the following are components of the ISO 31000 risk management process?
1. Setting the context.
2. Risk treatment.
3. Risk avoidance.
4. Communication.

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

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A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?

• A.Use computer software to identify abnormal claims based on the insured's age and medical history.
• B.Require the physician to submit a signed statement attesting that the treatments had been performed.
• C.Send confirmations to the physicians, requesting them to verify the exact nature of the claims submitted to the insurance provider.
• D.Develop an integrated test facility and submit false claims to verify that the system is detecting such claims on a consistent basis.

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Which of the following actions does not violate the IIA Code of Ethics or Standards?

• A.An internal auditor disclosing details of an audit report to colleagues from a different organization.
• B.An internal auditor performing an audit on an operation that they managed less than a year ago.
• C.An internal auditor disclosing confidential information in response to a lawsuit.
• D.An internal auditor performing an audit on procedures that they were responsible for creating.

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