The characteristics of ____________ will vary based on the _____ of the audit unit and the nature of its work. Where as The frequency of required quality assurance reviews varies based on the _____ of standards followed.
Answer : D
All of the following are the Specific aspects of proper audit supervision EXCEPT:
Answer : D
There are _________of audit planning. The first type, which is the focus of this section, involves managements role in setting up ___________, authorizing appropriate resources, and selecting the functional areas to be audited. The second type of audit planning, which is discussed in Section II.C.2, involves the _________ associated with specific audits.
Answer : C
The plans developed for the audit function should be updated as circumstances dictate. All of the following are Specific types of plans included EXCEPT:
Answer : B
All of the following are the factors on which audit work schedules may be based on
EXCEPT:
Answer : A
____________is the Risk in any activity, regardless of the existence or effectiveness of controls. Where as ___________is the extent of uncertainty remaining after the mitigating effects of the control system are in place. The extent to which an organization has implemented controls to minimize the actual occurrence of the risk determines the vulnerability to the risk actually occurring.
Answer : B
The risk analysis process involves all of the following given below EXCEPT:
Answer : C
All of the following are guidelines for effective personnel management EXCEPT:
Answer : B
Which is the practice that an organization uses when the audit staff does not possess the needed skills, and management may temporally contract with a specialist to perform the needed function?
Answer : C
Government auditing serves a variety of customers. What are the three main types of customers which they serve please mark the correct one?
Answer : D
Secondary customers are those people whose systems or processes are influenced by implementing audit recommendations. Secondary customers also include people who make direct use of the information contained in the audit report. All of the Following are
Examples of secondary customers EXCEPT:
Answer : B
All of the following are types of audit services EXCEPT:
Answer : D
The purpose of compliance audits is to test the organizations conformity with some objective standard or criteria. All of the following are attributes that contribute to an effective compliance system EXCEPT:
Answer : C
The audit function within government provides all of the following benefits EXCEPT:
Answer : A
Beneficiaries are people who may never read the audit report, but whose services are improved because the audit was conducted. All of the Following are Examples of beneficiaries EXCEPT:
Answer : C