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NEW QUESTION 41
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
Answer: C
NEW QUESTION 42
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
Answer: B
NEW QUESTION 43
Which of the following documents is most appropriate in promoting the objectivity of the internal audit activity?
Answer: C
NEW QUESTION 44
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