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NEW QUESTION 37
An internal auditor is performing analytical reviews as part of an audit of a supermarket's merchandising department. Because the economy has declined since midyear, the auditor can expect to encounter which of the following?

A. Higher operating margin.B. Higher inventory turnover.C. Lower sales volume.D. Lower obsolete stock disposal.

Answer: C

Explanation:
Section: Volume F

 

NEW QUESTION 38
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?

A. Participating in on-the-job training in various departments of the organization.B. Attending annual professional conferences and seminars.C. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.D. Pursuing as many professional certifications as possible.

Answer: C

 

NEW QUESTION 39
According to IIA guidance, which of the following threats to objectivity is described as familiarity'?

A. An internal auditor has an economic stake in the performance of the organizationB. An internal auditor has a long-term business relationship with the audit client.C. An internal auditor is exposed to or perceived to be exposed to pressures from external partiesD. An internal auditor is a close friend or relative of the manager or an employee of the audit client

Answer: D

 

NEW QUESTION 40
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