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NEW QUESTION 39
Which of the following is the most common method of fraud detection?
Answer: A
NEW QUESTION 40
Reviewing prior audit reports and supporting workpapers before an engagement starts enables an internal auditor to do which of the following?
1. To understand better the activity and processes that will be audited.
2. To identify the audit procedures that will be used during the engagement.
3. To ensure that matters of greatest vulnerability will be addressed.
4. To use the information obtained as evidence in the current engagement.
Answer: B
NEW QUESTION 41
Which of the following combinations of conditions is most likely a red flag for fraud?
Answer: C
NEW QUESTION 42
A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annua snowfall for the coming winter. Which of the following best describes this type of risk?
Answer: A
NEW QUESTION 43
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?
Answer: B
NEW QUESTION 44
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