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NEW QUESTION 49
Which of the following data sources would provide the least valid data for an audit of a retail store's customer service?

A. A random survey of customer satisfaction given to customers as they leave the store.B. A graph of customer service training across stores, comparing training with overall levels of service satisfaction.C. Interviews of randomly selected service personnel regarding the quality of service that they provide.D. A graph that compares staffing levels for selected times with store traffic (number of customers) over the same time period.

Answer: C

 

NEW QUESTION 50
According to HA guidance, which of the following is the Key planning step internal auditors should perform to establish appropriate engagement objectives prior to starting an audit engagement?

A. Assess process How and control documents used to meet regulatory requirementsB. Evaluate management's risk assessment and the internal audit activity's risk assessmentC. Review the organizational structure, management roles and responsibilities and operating proceduresD. Review meeting notes from discussions involving management of the area to be reviewed.

Answer: D

 

NEW QUESTION 51
According to IIA guidance, which of the following is true regarding the exit conference for an internal audit engagement?

A. During the exit conference, the performance of the internal auditors who executed the engagement is reviewed.B. A primary purpose of the exit conference is to provide for the timely communication of observations that call for immediate management action.C. The exit conference provides only anticipated results for inclusion in the final audit communication.D. Both the chief audit executive and the chief executive over the activity or function reviewed must attend the exit conference to validate the findings.

Answer: C

 

NEW QUESTION 52
Which of the following is the correct ratio to use in calculating the dollar value of the population if the auditor is using ratio estimation?
Number of Items Audited Value Carrying Amount Sample
$500,000 $480,000 Population 3,000 $5,000,000

A. 1.04B. 0.96C. 10.00D. 0.10

Answer: A

 

NEW QUESTION 53
When presenting an observation m writing which or the Mowing is usually true regarding the level of detail provided?
1. The description of the observation in the final audit report contains more detail then the description m the engagement workpapers
2. The description of the observation m the engagement workpapers contains more detail than the descriptor n a preliminary observation document
3. A preliminary observation document contains more detail than tie observation description in the final audit report
4. A preliminary observation document contains more detail than tie observation description in the engagement workpapers

A. 2 and3B. 3 and 4C. 1 and 2D. 1 and 4

Answer: A

 

NEW QUESTION 54
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