Which of the following is the most common way that occupational fraud is detected?
Which of the following responsibilities would fall under the role of the chief audit executive, rather than internal audit staff or the audit manager?
Which of the following is a typical example of structured data?
Which of the following statements accurately describes one of the characteristics that distinguishes a multinational company from a domestic company?
Which of the following purchasing scenarios would gain the greatest benefit from implementing electronic data interchange?
Which of the following is the best approach to overcome entry barriers into a new business?
According to MA guidance, which of the following would indicate poor change management control?
1. Low change success rate
2. Occasional planned outages
3. Low number of emergency changes.
4. Instances of unauthorized changes
In which of the following plans is an employee most likely to find guidance on action and performance standards?
An organization had three large centralized divisions: one that received customer orders for service work; one that scheduled the service work at customer locations; and one that answered customer calls about service problems. These three divisions were restructured into seven regional groups, each of which performed all three functions. One advantage of this restructuring would be:
Which of the following statements is true regarding the use of public key encryption to secure data while it is being transmitted across a network?
How do data analysis technologies affect internal audit testing?
According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?
1. Every employee generally has a responsibility for ensuring the success of CSR objectives.
2. The board has overall responsibility for the effectiveness of internal control processes associated with CSR.
3. Public reporting on the CSR governance process is expected.
4. Organizations generally have flexibility regarding what is included in a CSR program.
Which of the following describes the most appropriate set of tests for auditing a workstation's logical access controls?
An organization is considering mirroring the customer data for one regional center at another center. A disadvantage of such an arrangement would be:
Which of the following is most important for an internal auditor to check with regard to the database version?
