{"id":63892,"date":"2023-09-05T03:28:22","date_gmt":"2023-09-05T03:28:22","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=63892"},"modified":"2023-09-05T03:28:27","modified_gmt":"2023-09-05T03:28:27","slug":"iia-certification-in-risk-management-assurance-crma-certification-what-is-the-difference-between-the-iia-crma-iia-crma-adv","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/iia-certification-in-risk-management-assurance-crma-certification-what-is-the-difference-between-the-iia-crma-iia-crma-adv.html","title":{"rendered":"IIA Certification in Risk Management Assurance (CRMA) Certification: What is the difference between the IIA-CRMA &amp; IIA-CRMA-ADV?"},"content":{"rendered":"\n<p>The IIA Certification in Risk Management Assurance (CRMA) is a certification that recognizes professionals with advanced knowledge and skills related to organizational risk management. It is highly regarded in the industry and is one of the best Auditor\/Consultant Certifications in 2023. The CRMA exam is designed to test candidates on their understanding of risk management frameworks, risk assessment, risk response, and risk monitoring.<\/p>\n<h2>IIA-CRMA vs. IIA-CRMA-ADV<\/h2>\n<p>Candidates who are searching for CRMA study materials on DumpsBase may find two pages for this certification: IIA-CRMA and IIA-CRMA-ADV. However, the difference between these two exams is only in the keywords used for searching. Both exams are for the Certification in Risk Management Assurance (CRMA) certification. The IIA-CRMA and IIA-CRMA-ADV exams cover the same topics and have the same content, so candidates do not need to worry about which one to choose.<\/p>\n<h2>Below are the <em><span style=\"background-color: #ccffcc;\">free dumps<\/span><\/em> for Certification in Risk Management Assurance (CRMA) certification:<\/h2>\n<script>\n\t  window.fbAsyncInit = function() {\n\t    FB.init({\n\t      appId            : '622169541470367',\n\t      autoLogAppEvents : true,\n\t      xfbml            : true,\n\t      version          : 'v3.1'\n\t    });\n\t  };\n\t\n\t  (function(d, s, id){\n\t     var js, fjs = d.getElementsByTagName(s)[0];\n\t     if (d.getElementById(id)) {return;}\n\t     js = d.createElement(s); js.id = id;\n\t     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n\t     fjs.parentNode.insertBefore(js, fjs);\n\t   }(document, 'script', 'facebook-jssdk'));\n\t<\/script><script type=\"text\/javascript\" >\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \nif(!window.jQuery) alert(\"The important jQuery library is not properly loaded in your site. Your WordPress theme is probably missing the essential wp_head() call. You can switch to another theme and you will see that the plugin works fine and this notice disappears. If you are still not sure what to do you can contact us for help.\");\n});\n<\/script>  \n  \n<div  id=\"watupro_quiz\" class=\"quiz-area single-page-quiz\">\n<p id=\"submittingExam7728\" style=\"display:none;text-align:center;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\"><\/p>\n\n<div class=\"watupro-exam-description\" id=\"description-quiz-7728\"><\/div>\n\n<form action=\"\" method=\"post\" class=\"quiz-form\" id=\"quiz-7728\"  enctype=\"multipart\/form-data\" >\n<div class='watu-question ' id='question-1' style=';'><div id='questionWrap-1'  class='   watupro-question-id-286210'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>1. <\/span>A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement, and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive, but performs no further follow-up. <br \/>\r<br>Which of the following statements is true about the auditor's actions?<\/div><input type='hidden' name='question_id[]' id='qID_1' value='286210' \/><input type='hidden' id='answerType286210' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286210[]' id='answer-id-1125108' class='answer   answerof-286210 ' value='1125108'   \/><label for='answer-id-1125108' id='answer-label-1125108' class=' answer'><span>They are in violation of the IIA Code of Ethics because the auditor withheld meaningful information.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286210[]' id='answer-id-1125109' class='answer   answerof-286210 ' value='1125109'   \/><label for='answer-id-1125109' id='answer-label-1125109' class=' answer'><span>They are in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286210[]' id='answer-id-1125110' class='answer   answerof-286210 ' value='1125110'   \/><label for='answer-id-1125110' id='answer-label-1125110' class=' answer'><span>They are in violation of neither the IIA Code of Ethics nor the Standards.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286210[]' id='answer-id-1125111' class='answer   answerof-286210 ' value='1125111'   \/><label for='answer-id-1125111' id='answer-label-1125111' class=' answer'><span>They are not in violation of the Standards but are in violation of the IIA Code of Ethics.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-2' style=';'><div id='questionWrap-2'  class='   watupro-question-id-286211'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>2. <\/span>Which of the following is a preventive control?<\/div><input type='hidden' name='question_id[]' id='qID_2' value='286211' \/><input type='hidden' id='answerType286211' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286211[]' id='answer-id-1125112' class='answer   answerof-286211 ' value='1125112'   \/><label for='answer-id-1125112' id='answer-label-1125112' class=' answer'><span>Creating an audit trail.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286211[]' id='answer-id-1125113' class='answer   answerof-286211 ' value='1125113'   \/><label for='answer-id-1125113' id='answer-label-1125113' class=' answer'><span>Placing controls on physical access to inventory.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286211[]' id='answer-id-1125114' class='answer   answerof-286211 ' value='1125114'   \/><label for='answer-id-1125114' id='answer-label-1125114' class=' answer'><span>Reconciling purchase orders with approvals.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286211[]' id='answer-id-1125115' class='answer   answerof-286211 ' value='1125115'   \/><label for='answer-id-1125115' id='answer-label-1125115' class=' answer'><span>Reviewing expense accounts for irregularities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-3' style=';'><div id='questionWrap-3'  class='   watupro-question-id-286212'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>3. <\/span>A candidate has applied for an entry level internal audit position. The candidate holds a CISA (Certified Information Systems Auditor) designation, and has six months of audit experience, but limited knowledge of accounting principles and techniques. According to the IIA guidance, which of the following is the most relevant reason for the chief audit <br \/>\r<br>executive to consider this candidate?<\/div><input type='hidden' name='question_id[]' id='qID_3' value='286212' \/><input type='hidden' id='answerType286212' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286212[]' id='answer-id-1125116' class='answer   answerof-286212 ' value='1125116'   \/><label for='answer-id-1125116' id='answer-label-1125116' class=' answer'><span>Other internal auditors possess sufficient knowledge of accounting principles and techniques.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286212[]' id='answer-id-1125117' class='answer   answerof-286212 ' value='1125117'   \/><label for='answer-id-1125117' id='answer-label-1125117' class=' answer'><span>The candidate's information systems knowledge and real-world experience in internal auditing.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286212[]' id='answer-id-1125118' class='answer   answerof-286212 ' value='1125118'   \/><label for='answer-id-1125118' id='answer-label-1125118' class=' answer'><span>Accounting skills can be learned over time with appropriate training.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286212[]' id='answer-id-1125119' class='answer   answerof-286212 ' value='1125119'   \/><label for='answer-id-1125119' id='answer-label-1125119' class=' answer'><span>An entry level position does not require expertise in any particular area.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-4' style=';'><div id='questionWrap-4'  class='   watupro-question-id-286213'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>4. <\/span>The results of an internal audit activity's (IAA) quality assurance and improvement program are favorable and an external assessment was completed within the last five years. <br \/>\r<br>Which of the following statements may the IAA use to describe its work?<\/div><input type='hidden' name='question_id[]' id='qID_4' value='286213' \/><input type='hidden' id='answerType286213' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286213[]' id='answer-id-1125120' class='answer   answerof-286213 ' value='1125120'   \/><label for='answer-id-1125120' id='answer-label-1125120' class=' answer'><span>&quot;Completed with the advance certification of the External Assessors Association for Auditing Review.&quot;<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286213[]' id='answer-id-1125121' class='answer   answerof-286213 ' value='1125121'   \/><label for='answer-id-1125121' id='answer-label-1125121' class=' answer'><span>&quot;Conforms with the International Standards for the Professional Practice of Internal Auditing.&quot;<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286213[]' id='answer-id-1125122' class='answer   answerof-286213 ' value='1125122'   \/><label for='answer-id-1125122' id='answer-label-1125122' class=' answer'><span>&quot;Certified 100% accuracy, per the International Standards of External Assessment.&quot;<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286213[]' id='answer-id-1125123' class='answer   answerof-286213 ' value='1125123'   \/><label for='answer-id-1125123' id='answer-label-1125123' class=' answer'><span>&quot;Compliant with all domestic and international legal statutes, and certified quality assured for ten years.&quot;<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-5' style=';'><div id='questionWrap-5'  class='   watupro-question-id-286214'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>5. <\/span>An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. <br \/>\r<br>Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?<\/div><input type='hidden' name='question_id[]' id='qID_5' value='286214' \/><input type='hidden' id='answerType286214' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286214[]' id='answer-id-1125124' class='answer   answerof-286214 ' value='1125124'   \/><label for='answer-id-1125124' id='answer-label-1125124' class=' answer'><span>Restrict data-table access from management and line supervisors who have the authority to determine pay rates.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286214[]' id='answer-id-1125125' class='answer   answerof-286214 ' value='1125125'   \/><label for='answer-id-1125125' id='answer-label-1125125' class=' answer'><span>Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286214[]' id='answer-id-1125126' class='answer   answerof-286214 ' value='1125126'   \/><label for='answer-id-1125126' id='answer-label-1125126' class=' answer'><span>Ensure that adequate edit and reasonableness checks are built into the automated \r\nsystem.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286214[]' id='answer-id-1125127' class='answer   answerof-286214 ' value='1125127'   \/><label for='answer-id-1125127' id='answer-label-1125127' class=' answer'><span>Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-6' style=';'><div id='questionWrap-6'  class='   watupro-question-id-286215'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>6. <\/span>According to IIA guidance, which of the following statements regarding the internal audit charter is true?<\/div><input type='hidden' name='question_id[]' id='qID_6' value='286215' \/><input type='hidden' id='answerType286215' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286215[]' id='answer-id-1125128' class='answer   answerof-286215 ' value='1125128'   \/><label for='answer-id-1125128' id='answer-label-1125128' class=' answer'><span>Senior management should approve the charter before it is submitted to the board.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286215[]' id='answer-id-1125129' class='answer   answerof-286215 ' value='1125129'   \/><label for='answer-id-1125129' id='answer-label-1125129' class=' answer'><span>The charter should describe the purpose and authority of the internal audit activity, consistent with the Standards.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286215[]' id='answer-id-1125130' class='answer   answerof-286215 ' value='1125130'   \/><label for='answer-id-1125130' id='answer-label-1125130' class=' answer'><span>The charter should define the consulting services that the internal audit activity is permitted to perform.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286215[]' id='answer-id-1125131' class='answer   answerof-286215 ' value='1125131'   \/><label for='answer-id-1125131' id='answer-label-1125131' class=' answer'><span>The CEO periodically should assess whether the terms of the charter continue to be adequate.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-7' style=';'><div id='questionWrap-7'  class='   watupro-question-id-286216'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>7. <\/span>A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior. <br \/>\r<br>Which of the following is the most appropriate action for the CAE to take?<\/div><input type='hidden' name='question_id[]' id='qID_7' value='286216' \/><input type='hidden' id='answerType286216' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286216[]' id='answer-id-1125132' class='answer   answerof-286216 ' value='1125132'   \/><label for='answer-id-1125132' id='answer-label-1125132' class=' answer'><span>The CAE should not interfere because there is no evidence that a conflict of interest has occurred.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286216[]' id='answer-id-1125133' class='answer   answerof-286216 ' value='1125133'   \/><label for='answer-id-1125133' id='answer-label-1125133' class=' answer'><span>The CAE should remind the senior auditor of his obligation to be objective and impartial.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286216[]' id='answer-id-1125134' class='answer   answerof-286216 ' value='1125134'   \/><label for='answer-id-1125134' id='answer-label-1125134' class=' answer'><span>The CAE should change the senior auditor's assignment and take corrective action for the auditor's failure to disclose the conflict of interest.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286216[]' id='answer-id-1125135' class='answer   answerof-286216 ' value='1125135'   \/><label for='answer-id-1125135' id='answer-label-1125135' class=' answer'><span>The CAE should require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-8' style=';'><div id='questionWrap-8'  class='   watupro-question-id-286217'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>8. <\/span>According to IIA guidance, which of the following objectives of an assurance engagement for the organization's risk management process is valid?<\/div><input type='hidden' name='question_id[]' id='qID_8' value='286217' \/><input type='hidden' id='answerType286217' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286217[]' id='answer-id-1125136' class='answer   answerof-286217 ' value='1125136'   \/><label for='answer-id-1125136' id='answer-label-1125136' class=' answer'><span>All risks have been identified and mitigated.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286217[]' id='answer-id-1125137' class='answer   answerof-286217 ' value='1125137'   \/><label for='answer-id-1125137' id='answer-label-1125137' class=' answer'><span>Risks have been accurately analyzed and evaluated.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286217[]' id='answer-id-1125138' class='answer   answerof-286217 ' value='1125138'   \/><label for='answer-id-1125138' id='answer-label-1125138' class=' answer'><span>All controls are both adequate and efficient.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286217[]' id='answer-id-1125139' class='answer   answerof-286217 ' value='1125139'   \/><label for='answer-id-1125139' id='answer-label-1125139' class=' answer'><span>The board is appropriately addressing intolerable risks.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-9' style=';'><div id='questionWrap-9'  class='   watupro-question-id-286218'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>9. <\/span>During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing. <br \/>\r<br>Which of the following tests would best help the internal auditor detect fraudulent activity?<\/div><input type='hidden' name='question_id[]' id='qID_9' value='286218' \/><input type='hidden' id='answerType286218' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286218[]' id='answer-id-1125140' class='answer   answerof-286218 ' value='1125140'   \/><label for='answer-id-1125140' id='answer-label-1125140' class=' answer'><span>Check inventory levels.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286218[]' id='answer-id-1125141' class='answer   answerof-286218 ' value='1125141'   \/><label for='answer-id-1125141' id='answer-label-1125141' class=' answer'><span>Search for gaps in check numbers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286218[]' id='answer-id-1125142' class='answer   answerof-286218 ' value='1125142'   \/><label for='answer-id-1125142' id='answer-label-1125142' class=' answer'><span>Compare vendor summaries.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286218[]' id='answer-id-1125143' class='answer   answerof-286218 ' value='1125143'   \/><label for='answer-id-1125143' id='answer-label-1125143' class=' answer'><span>Review raw material purchase quantities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-10' style=';'><div id='questionWrap-10'  class='   watupro-question-id-286219'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>10. <\/span>An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. <br \/>\r<br>Which of the following irregularities is the most likely cause of the auditor's suspicion?<\/div><input type='hidden' name='question_id[]' id='qID_10' value='286219' \/><input type='hidden' id='answerType286219' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286219[]' id='answer-id-1125144' class='answer   answerof-286219 ' value='1125144'   \/><label for='answer-id-1125144' id='answer-label-1125144' class=' answer'><span>A much higher bad debt expense as a percentage of sales than that of previous years.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286219[]' id='answer-id-1125145' class='answer   answerof-286219 ' value='1125145'   \/><label for='answer-id-1125145' id='answer-label-1125145' class=' answer'><span>A much higher bad debt expense as a percentage of sales than that of other stores.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286219[]' id='answer-id-1125146' class='answer   answerof-286219 ' value='1125146'   \/><label for='answer-id-1125146' id='answer-label-1125146' class=' answer'><span>A much higher percentage of past-due accounts receivable than that of other stores.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286219[]' id='answer-id-1125147' class='answer   answerof-286219 ' value='1125147'   \/><label for='answer-id-1125147' id='answer-label-1125147' class=' answer'><span>A much higher percentage of past-due accounts receivable than that of previous years.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-11' style=';'><div id='questionWrap-11'  class='   watupro-question-id-286220'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>11. <\/span>An internal auditor makes a series of observations when performing an analytical review of division operations. The auditor notes the following things: the current ratio is increasing and the quick ratio is decreasing, sales and current liabilities have remained constant, and the number of day sales in inventory is increasing. <br \/>\r<br>Which conclusion should the auditor draw from this data?<\/div><input type='hidden' name='question_id[]' id='qID_11' value='286220' \/><input type='hidden' id='answerType286220' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286220[]' id='answer-id-1125148' class='answer   answerof-286220 ' value='1125148'   \/><label for='answer-id-1125148' id='answer-label-1125148' class=' answer'><span>Cash or accounts receivable has decreased.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286220[]' id='answer-id-1125149' class='answer   answerof-286220 ' value='1125149'   \/><label for='answer-id-1125149' id='answer-label-1125149' class=' answer'><span>The gross margin has decreased.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286220[]' id='answer-id-1125150' class='answer   answerof-286220 ' value='1125150'   \/><label for='answer-id-1125150' id='answer-label-1125150' class=' answer'><span>The division produced fewer items this year than in prior years.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286220[]' id='answer-id-1125151' class='answer   answerof-286220 ' value='1125151'   \/><label for='answer-id-1125151' id='answer-label-1125151' class=' answer'><span>The gross margin has increased.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-12' style=';'><div id='questionWrap-12'  class='   watupro-question-id-286221'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>12. <\/span>An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. <br \/>\r<br>Which of the following methods would be most effective and efficient in completing this task?<\/div><input type='hidden' name='question_id[]' id='qID_12' value='286221' \/><input type='hidden' id='answerType286221' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286221[]' id='answer-id-1125152' class='answer   answerof-286221 ' value='1125152'   \/><label for='answer-id-1125152' id='answer-label-1125152' class=' answer'><span>Process mapping.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286221[]' id='answer-id-1125153' class='answer   answerof-286221 ' value='1125153'   \/><label for='answer-id-1125153' id='answer-label-1125153' class=' answer'><span>Interviewing.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286221[]' id='answer-id-1125154' class='answer   answerof-286221 ' value='1125154'   \/><label for='answer-id-1125154' id='answer-label-1125154' class=' answer'><span>Monitoring.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286221[]' id='answer-id-1125155' class='answer   answerof-286221 ' value='1125155'   \/><label for='answer-id-1125155' id='answer-label-1125155' class=' answer'><span>Distributing questionnaires.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-13' style=';'><div id='questionWrap-13'  class='   watupro-question-id-286222'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>13. <\/span>Allegations have been made that an organization's share price has been manipulated. <br \/>\r<br>Which of the following would provide an internal auditor with the most objective evidence in this case?<\/div><input type='hidden' name='question_id[]' id='qID_13' value='286222' \/><input type='hidden' id='answerType286222' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286222[]' id='answer-id-1125156' class='answer   answerof-286222 ' value='1125156'   \/><label for='answer-id-1125156' id='answer-label-1125156' class=' answer'><span>Major shareholders of the organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286222[]' id='answer-id-1125157' class='answer   answerof-286222 ' value='1125157'   \/><label for='answer-id-1125157' id='answer-label-1125157' class=' answer'><span>Large customers of the organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286222[]' id='answer-id-1125158' class='answer   answerof-286222 ' value='1125158'   \/><label for='answer-id-1125158' id='answer-label-1125158' class=' answer'><span>Former members of management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286222[]' id='answer-id-1125159' class='answer   answerof-286222 ' value='1125159'   \/><label for='answer-id-1125159' id='answer-label-1125159' class=' answer'><span>Former financial consultants.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-14' style=';'><div id='questionWrap-14'  class='   watupro-question-id-286223'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>14. <\/span>Which of the following best describes the assessment of risks?<\/div><input type='hidden' name='question_id[]' id='qID_14' value='286223' \/><input type='hidden' id='answerType286223' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286223[]' id='answer-id-1125160' class='answer   answerof-286223 ' value='1125160'   \/><label for='answer-id-1125160' id='answer-label-1125160' class=' answer'><span>Assess the actions necessary to reduce the likelihood and\/or impact of risk to tolerable levels.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286223[]' id='answer-id-1125161' class='answer   answerof-286223 ' value='1125161'   \/><label for='answer-id-1125161' id='answer-label-1125161' class=' answer'><span>Assess the likelihood and\/or impact of risk on the achievement of organizational objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286223[]' id='answer-id-1125162' class='answer   answerof-286223 ' value='1125162'   \/><label for='answer-id-1125162' id='answer-label-1125162' class=' answer'><span>Assess the amount of risk an organization can accept while pursuing its objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286223[]' id='answer-id-1125163' class='answer   answerof-286223 ' value='1125163'   \/><label for='answer-id-1125163' id='answer-label-1125163' class=' answer'><span>Assess alternative strategies to reduce or eliminate major risks.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-15' style=';'><div id='questionWrap-15'  class='   watupro-question-id-286224'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>15. <\/span>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?<\/div><input type='hidden' name='question_id[]' id='qID_15' value='286224' \/><input type='hidden' id='answerType286224' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286224[]' id='answer-id-1125164' class='answer   answerof-286224 ' value='1125164'   \/><label for='answer-id-1125164' id='answer-label-1125164' class=' answer'><span>The CAE initials and dates every working paper after it has been reviewed.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286224[]' id='answer-id-1125165' class='answer   answerof-286224 ' value='1125165'   \/><label for='answer-id-1125165' id='answer-label-1125165' class=' answer'><span>The CAE completes an engagement working paper checklist.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286224[]' id='answer-id-1125166' class='answer   answerof-286224 ' value='1125166'   \/><label for='answer-id-1125166' id='answer-label-1125166' class=' answer'><span>The CAE prepares a memorandum discussing the results of the working paper review.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286224[]' id='answer-id-1125167' class='answer   answerof-286224 ' value='1125167'   \/><label for='answer-id-1125167' id='answer-label-1125167' class=' answer'><span>The CAE utilizes an external third party to make an objective recommendation after each working paper review.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-16' style=';'><div id='questionWrap-16'  class='   watupro-question-id-286225'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>16. <\/span>Why are preventative controls generally preferred to detective controls?<\/div><input type='hidden' name='question_id[]' id='qID_16' value='286225' \/><input type='hidden' id='answerType286225' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286225[]' id='answer-id-1125168' class='answer   answerof-286225 ' value='1125168'   \/><label for='answer-id-1125168' id='answer-label-1125168' class=' answer'><span>Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286225[]' id='answer-id-1125169' class='answer   answerof-286225 ' value='1125169'   \/><label for='answer-id-1125169' id='answer-label-1125169' class=' answer'><span>Because preventive controls are more sensitive and identify more exceptions than detective controls.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286225[]' id='answer-id-1125170' class='answer   answerof-286225 ' value='1125170'   \/><label for='answer-id-1125170' id='answer-label-1125170' class=' answer'><span>Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286225[]' id='answer-id-1125171' class='answer   answerof-286225 ' value='1125171'   \/><label for='answer-id-1125171' id='answer-label-1125171' class=' answer'><span>Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-17' style=';'><div id='questionWrap-17'  class='   watupro-question-id-286226'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>17. <\/span>Which of the following best ensures an internal audit activity has the ability to render impartial and unbiased assessments?<\/div><input type='hidden' name='question_id[]' id='qID_17' value='286226' \/><input type='hidden' id='answerType286226' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286226[]' id='answer-id-1125172' class='answer   answerof-286226 ' value='1125172'   \/><label for='answer-id-1125172' id='answer-label-1125172' class=' answer'><span>Organizational status and objectivity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286226[]' id='answer-id-1125173' class='answer   answerof-286226 ' value='1125173'   \/><label for='answer-id-1125173' id='answer-label-1125173' class=' answer'><span>Supervision of the chief audit executive (CAE) by senior management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286226[]' id='answer-id-1125174' class='answer   answerof-286226 ' value='1125174'   \/><label for='answer-id-1125174' id='answer-label-1125174' class=' answer'><span>Organizational knowledge and skills.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286226[]' id='answer-id-1125175' class='answer   answerof-286226 ' value='1125175'   \/><label for='answer-id-1125175' id='answer-label-1125175' class=' answer'><span>CAE certification.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-18' style=';'><div id='questionWrap-18'  class='   watupro-question-id-286227'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>18. <\/span>Which of the following actions indicates a lack of due professional care by an internal auditor performing an audit of a store's cash function?<\/div><input type='hidden' name='question_id[]' id='qID_18' value='286227' \/><input type='hidden' id='answerType286227' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286227[]' id='answer-id-1125176' class='answer   answerof-286227 ' value='1125176'   \/><label for='answer-id-1125176' id='answer-label-1125176' class=' answer'><span>The audit report included a well-supported recommendation for a reduction in staff even though such a reduction might adversely impact morale.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286227[]' id='answer-id-1125177' class='answer   answerof-286227 ' value='1125177'   \/><label for='answer-id-1125177' id='answer-label-1125177' class=' answer'><span>The auditor tested samples of transactions to test the cash function's process flows.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286227[]' id='answer-id-1125178' class='answer   answerof-286227 ' value='1125178'   \/><label for='answer-id-1125178' id='answer-label-1125178' class=' answer'><span>After determining that the cash function internal controls were strong, the audit report assured senior management that fraud was not present.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286227[]' id='answer-id-1125179' class='answer   answerof-286227 ' value='1125179'   \/><label for='answer-id-1125179' id='answer-label-1125179' class=' answer'><span>The auditor discovered an instance of potential fraud and reported it immediately to management, but did not alert authorities outside the organization.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-19' style=';'><div id='questionWrap-19'  class='   watupro-question-id-286228'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>19. <\/span>While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization. <br \/>\r<br>Which of the following actions are most appropriate for the auditor to take?<\/div><input type='hidden' name='question_id[]' id='qID_19' value='286228' \/><input type='hidden' id='answerType286228' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286228[]' id='answer-id-1125180' class='answer   answerof-286228 ' value='1125180'   \/><label for='answer-id-1125180' id='answer-label-1125180' class=' answer'><span>Consult with an immediate supervisor and notify the organization's audit committee.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286228[]' id='answer-id-1125181' class='answer   answerof-286228 ' value='1125181'   \/><label for='answer-id-1125181' id='answer-label-1125181' class=' answer'><span>Consult with an immediate supervisor and review the organization's ethics policy.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286228[]' id='answer-id-1125182' class='answer   answerof-286228 ' value='1125182'   \/><label for='answer-id-1125182' id='answer-label-1125182' class=' answer'><span>Give the prize to a friend or family member and notitfy the organization's audit committee.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286228[]' id='answer-id-1125183' class='answer   answerof-286228 ' value='1125183'   \/><label for='answer-id-1125183' id='answer-label-1125183' class=' answer'><span>Give the prize to a friend or family member and review the organization's ethics policy.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-20' style=';'><div id='questionWrap-20'  class='   watupro-question-id-286229'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>20. <\/span>Cost of the engagement versus the potential benefits.<\/div><input type='hidden' name='question_id[]' id='qID_20' value='286229' \/><input type='hidden' id='answerType286229' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286229[]' id='answer-id-1125184' class='answer   answerof-286229 ' value='1125184'   \/><label for='answer-id-1125184' id='answer-label-1125184' class=' answer'><span>1 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286229[]' id='answer-id-1125185' class='answer   answerof-286229 ' value='1125185'   \/><label for='answer-id-1125185' id='answer-label-1125185' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286229[]' id='answer-id-1125186' class='answer   answerof-286229 ' value='1125186'   \/><label for='answer-id-1125186' id='answer-label-1125186' class=' answer'><span>2, 3, and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286229[]' id='answer-id-1125187' class='answer   answerof-286229 ' value='1125187'   \/><label for='answer-id-1125187' id='answer-label-1125187' class=' answer'><span>1, 2, 3, and 4<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-21' style=';'><div id='questionWrap-21'  class='   watupro-question-id-286230'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>21. <\/span>Which of the following is the most significant disadvantage of using checklists to evaluate internal controls?<\/div><input type='hidden' name='question_id[]' id='qID_21' value='286230' \/><input type='hidden' id='answerType286230' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286230[]' id='answer-id-1125188' class='answer   answerof-286230 ' value='1125188'   \/><label for='answer-id-1125188' id='answer-label-1125188' class=' answer'><span>They serve as a reminder of what controls should exist in a process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286230[]' id='answer-id-1125189' class='answer   answerof-286230 ' value='1125189'   \/><label for='answer-id-1125189' id='answer-label-1125189' class=' answer'><span>They require yes\/no responses to specific questions, not open-ended responses.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286230[]' id='answer-id-1125190' class='answer   answerof-286230 ' value='1125190'   \/><label for='answer-id-1125190' id='answer-label-1125190' class=' answer'><span>They do not capture all controls that may exist.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286230[]' id='answer-id-1125191' class='answer   answerof-286230 ' value='1125191'   \/><label for='answer-id-1125191' id='answer-label-1125191' class=' answer'><span>They are useful in assessing risk.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-22' style=';'><div id='questionWrap-22'  class='   watupro-question-id-286231'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>22. <\/span>An internal auditor notes that employees are able to download files from the internet. According to IIA guidance, which of the following strategies would best protect the organization from the risk of copyright infringement and licensing violations resulting from this practice?<\/div><input type='hidden' name='question_id[]' id='qID_22' value='286231' \/><input type='hidden' id='answerType286231' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286231[]' id='answer-id-1125192' class='answer   answerof-286231 ' value='1125192'   \/><label for='answer-id-1125192' id='answer-label-1125192' class=' answer'><span>Apply antivirus and patch management software.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286231[]' id='answer-id-1125193' class='answer   answerof-286231 ' value='1125193'   \/><label for='answer-id-1125193' id='answer-label-1125193' class=' answer'><span>Utilize dedicated and encrypted network connections.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286231[]' id='answer-id-1125194' class='answer   answerof-286231 ' value='1125194'   \/><label for='answer-id-1125194' id='answer-label-1125194' class=' answer'><span>Install a software inventory management application.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286231[]' id='answer-id-1125195' class='answer   answerof-286231 ' value='1125195'   \/><label for='answer-id-1125195' id='answer-label-1125195' class=' answer'><span>Utilize secure socket layer encryption.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-23' style=';'><div id='questionWrap-23'  class='   watupro-question-id-286232'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>23. <\/span>Justified and necessary, according to the IIA Code of Ethics and Standards.<\/div><input type='hidden' name='question_id[]' id='qID_23' value='286232' \/><input type='hidden' id='answerType286232' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286232[]' id='answer-id-1125196' class='answer   answerof-286232 ' value='1125196'   \/><label for='answer-id-1125196' id='answer-label-1125196' class=' answer'><span>1 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286232[]' id='answer-id-1125197' class='answer   answerof-286232 ' value='1125197'   \/><label for='answer-id-1125197' id='answer-label-1125197' class=' answer'><span>2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286232[]' id='answer-id-1125198' class='answer   answerof-286232 ' value='1125198'   \/><label for='answer-id-1125198' id='answer-label-1125198' class=' answer'><span>3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286232[]' id='answer-id-1125199' class='answer   answerof-286232 ' value='1125199'   \/><label for='answer-id-1125199' id='answer-label-1125199' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-24' style=';'><div id='questionWrap-24'  class='   watupro-question-id-286233'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>24. <\/span>End user security is inadvertently granted to an unauthorized individual by management.<\/div><input type='hidden' name='question_id[]' id='qID_24' value='286233' \/><input type='hidden' id='answerType286233' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286233[]' id='answer-id-1125200' class='answer   answerof-286233 ' value='1125200'   \/><label for='answer-id-1125200' id='answer-label-1125200' class=' answer'><span>1 and 3.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286233[]' id='answer-id-1125201' class='answer   answerof-286233 ' value='1125201'   \/><label for='answer-id-1125201' id='answer-label-1125201' class=' answer'><span>1 and 4.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286233[]' id='answer-id-1125202' class='answer   answerof-286233 ' value='1125202'   \/><label for='answer-id-1125202' id='answer-label-1125202' class=' answer'><span>2 and 3.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286233[]' id='answer-id-1125203' class='answer   answerof-286233 ' value='1125203'   \/><label for='answer-id-1125203' id='answer-label-1125203' class=' answer'><span>2 and 4.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-25' style=';'><div id='questionWrap-25'  class='   watupro-question-id-286234'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>25. <\/span>Which of the following would not be a red flag for fraud?<\/div><input type='hidden' name='question_id[]' id='qID_25' value='286234' \/><input type='hidden' id='answerType286234' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286234[]' id='answer-id-1125204' class='answer   answerof-286234 ' value='1125204'   \/><label for='answer-id-1125204' id='answer-label-1125204' class=' answer'><span>Several recent, large expenditures to a new vendor have not been documented.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286234[]' id='answer-id-1125205' class='answer   answerof-286234 ' value='1125205'   \/><label for='answer-id-1125205' id='answer-label-1125205' class=' answer'><span>A manager has bragged about multiple extravagant vacations taken within the last year, which are excessive relative to the manager's salary.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286234[]' id='answer-id-1125206' class='answer   answerof-286234 ' value='1125206'   \/><label for='answer-id-1125206' id='answer-label-1125206' class=' answer'><span>A weak control environment has been accepted by management to encourage creativity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286234[]' id='answer-id-1125207' class='answer   answerof-286234 ' value='1125207'   \/><label for='answer-id-1125207' id='answer-label-1125207' class=' answer'><span>New employees occasionally fail to meet established project deadlines due to staffing shortages.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-26' style=';'><div id='questionWrap-26'  class='   watupro-question-id-286235'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>26. <\/span>Which of the following is the most effective strategy to manage the risk of foreign exchange losses due to sales to foreign customers?<\/div><input type='hidden' name='question_id[]' id='qID_26' value='286235' \/><input type='hidden' id='answerType286235' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286235[]' id='answer-id-1125208' class='answer   answerof-286235 ' value='1125208'   \/><label for='answer-id-1125208' id='answer-label-1125208' class=' answer'><span>Hire a risk consultant.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286235[]' id='answer-id-1125209' class='answer   answerof-286235 ' value='1125209'   \/><label for='answer-id-1125209' id='answer-label-1125209' class=' answer'><span>Implement a hedging strategy.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286235[]' id='answer-id-1125210' class='answer   answerof-286235 ' value='1125210'   \/><label for='answer-id-1125210' id='answer-label-1125210' class=' answer'><span>Maintain a large foreign currency balance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286235[]' id='answer-id-1125211' class='answer   answerof-286235 ' value='1125211'   \/><label for='answer-id-1125211' id='answer-label-1125211' class=' answer'><span>Insist that customers only pay in a stable currency.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-27' style=';'><div id='questionWrap-27'  class='   watupro-question-id-286236'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>27. <\/span>When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:<\/div><input type='hidden' name='question_id[]' id='qID_27' value='286236' \/><input type='hidden' id='answerType286236' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286236[]' id='answer-id-1125212' class='answer   answerof-286236 ' value='1125212'   \/><label for='answer-id-1125212' id='answer-label-1125212' class=' answer'><span>Obtain specific answers and maximize efficiency.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286236[]' id='answer-id-1125213' class='answer   answerof-286236 ' value='1125213'   \/><label for='answer-id-1125213' id='answer-label-1125213' class=' answer'><span>Gather factual data on several different topics.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286236[]' id='answer-id-1125214' class='answer   answerof-286236 ' value='1125214'   \/><label for='answer-id-1125214' id='answer-label-1125214' class=' answer'><span>Determine agreement or disagreement with a stated viewpoint.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286236[]' id='answer-id-1125215' class='answer   answerof-286236 ' value='1125215'   \/><label for='answer-id-1125215' id='answer-label-1125215' class=' answer'><span>Obtain information based on the person's own perspective.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-28' style=';'><div id='questionWrap-28'  class='   watupro-question-id-286237'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>28. <\/span>Which of the following scenarios would represent the greatest threat to the authority of the internal audit activity (IAA)?<\/div><input type='hidden' name='question_id[]' id='qID_28' value='286237' \/><input type='hidden' id='answerType286237' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286237[]' id='answer-id-1125216' class='answer   answerof-286237 ' value='1125216'   \/><label for='answer-id-1125216' id='answer-label-1125216' class=' answer'><span>A change was implemented requiring the IAA to report administratively to the organization's chief legal counsel rather than the board.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286237[]' id='answer-id-1125217' class='answer   answerof-286237 ' value='1125217'   \/><label for='answer-id-1125217' id='answer-label-1125217' class=' answer'><span>Responsibility for risk management processes were removed from the IAA and placed \r\nunder a newly created chief risk officer.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286237[]' id='answer-id-1125218' class='answer   answerof-286237 ' value='1125218'   \/><label for='answer-id-1125218' id='answer-label-1125218' class=' answer'><span>The IAA was denied access to expenditure and budget requirement reports because the reports were considered to be financial administrative matters.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286237[]' id='answer-id-1125219' class='answer   answerof-286237 ' value='1125219'   \/><label for='answer-id-1125219' id='answer-label-1125219' class=' answer'><span>An internal auditor was informed by the chief financial officer that client survey results would be unfavorable unless the auditor changed a finding in the report.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-29' style=';'><div id='questionWrap-29'  class='   watupro-question-id-286238'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>29. <\/span>According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?<\/div><input type='hidden' name='question_id[]' id='qID_29' value='286238' \/><input type='hidden' id='answerType286238' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286238[]' id='answer-id-1125220' class='answer   answerof-286238 ' value='1125220'   \/><label for='answer-id-1125220' id='answer-label-1125220' class=' answer'><span>Benchmarking of the internal audit activity's practices and performance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286238[]' id='answer-id-1125221' class='answer   answerof-286238 ' value='1125221'   \/><label for='answer-id-1125221' id='answer-label-1125221' class=' answer'><span>Report of internal assessment results, response plans, and outcomes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286238[]' id='answer-id-1125222' class='answer   answerof-286238 ' value='1125222'   \/><label for='answer-id-1125222' id='answer-label-1125222' class=' answer'><span>Analysis of performance metrics such as cycle times.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286238[]' id='answer-id-1125223' class='answer   answerof-286238 ' value='1125223'   \/><label for='answer-id-1125223' id='answer-label-1125223' class=' answer'><span>Self-assessments and surveys of stakeholder groups.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-30' style=';'><div id='questionWrap-30'  class='   watupro-question-id-286239'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>30. <\/span>What type of risk management strategy is being employed when an organization installs two firewalls to provide protection from unauthorized access to the network?<\/div><input type='hidden' name='question_id[]' id='qID_30' value='286239' \/><input type='hidden' id='answerType286239' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286239[]' id='answer-id-1125224' class='answer   answerof-286239 ' value='1125224'   \/><label for='answer-id-1125224' id='answer-label-1125224' class=' answer'><span>Diversifying the risk that network access will not be available to legitimate, authorized users.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286239[]' id='answer-id-1125225' class='answer   answerof-286239 ' value='1125225'   \/><label for='answer-id-1125225' id='answer-label-1125225' class=' answer'><span>Accepting the risk that there may be attempts at unauthorized access to the network.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286239[]' id='answer-id-1125226' class='answer   answerof-286239 ' value='1125226'   \/><label for='answer-id-1125226' id='answer-label-1125226' class=' answer'><span>Avoiding the risk of having a direct network connection to un-trusted networks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286239[]' id='answer-id-1125227' class='answer   answerof-286239 ' value='1125227'   \/><label for='answer-id-1125227' id='answer-label-1125227' class=' answer'><span>Sharing the risk that either firewall could be compromised by hackers.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-31' style=';'><div id='questionWrap-31'  class='   watupro-question-id-286240'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>31. <\/span>According to IIA guidance, which of the following individuals would best be considered independent for the purpose of participating in an external assessment of the quality assurance and improvement program for an internal audit activity (IAA)?<\/div><input type='hidden' name='question_id[]' id='qID_31' value='286240' \/><input type='hidden' id='answerType286240' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286240[]' id='answer-id-1125228' class='answer   answerof-286240 ' value='1125228'   \/><label for='answer-id-1125228' id='answer-label-1125228' class=' answer'><span>A former employee knowledgeable of the IAA who resigned three years earlier from the organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286240[]' id='answer-id-1125229' class='answer   answerof-286240 ' value='1125229'   \/><label for='answer-id-1125229' id='answer-label-1125229' class=' answer'><span>A competent employee of an independent external organization that provides co-sourcing services to the IA<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286240[]' id='answer-id-1125230' class='answer   answerof-286240 ' value='1125230'   \/><label for='answer-id-1125230' id='answer-label-1125230' class=' answer'><span>An employee in an affiliated organization who has never worked directly with the IA<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286240[]' id='answer-id-1125231' class='answer   answerof-286240 ' value='1125231'   \/><label for='answer-id-1125231' id='answer-label-1125231' class=' answer'><span>An employee in the parent organization who has not had any previous contact with the IA<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-32' style=';'><div id='questionWrap-32'  class='   watupro-question-id-286241'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>32. <\/span>Which of the following is an example of a transaction-level control?<\/div><input type='hidden' name='question_id[]' id='qID_32' value='286241' \/><input type='hidden' id='answerType286241' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286241[]' id='answer-id-1125232' class='answer   answerof-286241 ' value='1125232'   \/><label for='answer-id-1125232' id='answer-label-1125232' class=' answer'><span>Human resource policies.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286241[]' id='answer-id-1125233' class='answer   answerof-286241 ' value='1125233'   \/><label for='answer-id-1125233' id='answer-label-1125233' class=' answer'><span>Tone at the top.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286241[]' id='answer-id-1125234' class='answer   answerof-286241 ' value='1125234'   \/><label for='answer-id-1125234' id='answer-label-1125234' class=' answer'><span>Reconciliations of primary accounts.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286241[]' id='answer-id-1125235' class='answer   answerof-286241 ' value='1125235'   \/><label for='answer-id-1125235' id='answer-label-1125235' class=' answer'><span>Inventory counts.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-33' style=';'><div id='questionWrap-33'  class='   watupro-question-id-286242'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>33. <\/span>Which of the following would provide the best guidance to a chief audit executive who is setting internal audit staff requirements?<\/div><input type='hidden' name='question_id[]' id='qID_33' value='286242' \/><input type='hidden' id='answerType286242' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286242[]' id='answer-id-1125236' class='answer   answerof-286242 ' value='1125236'   \/><label for='answer-id-1125236' id='answer-label-1125236' class=' answer'><span>A review of audit staff education and training records.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286242[]' id='answer-id-1125237' class='answer   answerof-286242 ' value='1125237'   \/><label for='answer-id-1125237' id='answer-label-1125237' class=' answer'><span>Information about the audit staff size and composition of comparable organizations.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286242[]' id='answer-id-1125238' class='answer   answerof-286242 ' value='1125238'   \/><label for='answer-id-1125238' id='answer-label-1125238' class=' answer'><span>Results from discussions of audit needs with executive management and the audit committee.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286242[]' id='answer-id-1125239' class='answer   answerof-286242 ' value='1125239'   \/><label for='answer-id-1125239' id='answer-label-1125239' class=' answer'><span>The results of the audit staff's most recent performance reviews.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-34' style=';'><div id='questionWrap-34'  class='   watupro-question-id-286243'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>34. <\/span>What is the primary purpose of a fishbone diagram?<\/div><input type='hidden' name='question_id[]' id='qID_34' value='286243' \/><input type='hidden' id='answerType286243' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286243[]' id='answer-id-1125240' class='answer   answerof-286243 ' value='1125240'   \/><label for='answer-id-1125240' id='answer-label-1125240' class=' answer'><span>To depict the areas of responsibility for departments in an organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286243[]' id='answer-id-1125241' class='answer   answerof-286243 ' value='1125241'   \/><label for='answer-id-1125241' id='answer-label-1125241' class=' answer'><span>To plan and control complex projects, such as internal audits.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286243[]' id='answer-id-1125242' class='answer   answerof-286243 ' value='1125242'   \/><label for='answer-id-1125242' id='answer-label-1125242' class=' answer'><span>To represent the frequencies of adverse conditions in a given process.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286243[]' id='answer-id-1125243' class='answer   answerof-286243 ' value='1125243'   \/><label for='answer-id-1125243' id='answer-label-1125243' class=' answer'><span>To identify the possible causes of adverse conditions.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-35' style=';'><div id='questionWrap-35'  class='   watupro-question-id-286244'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>35. <\/span>During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole. <br \/>\r<br>This is an example of which of the following analytical auditing procedures?<\/div><input type='hidden' name='question_id[]' id='qID_35' value='286244' \/><input type='hidden' id='answerType286244' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286244[]' id='answer-id-1125244' class='answer   answerof-286244 ' value='1125244'   \/><label for='answer-id-1125244' id='answer-label-1125244' class=' answer'><span>Reasonableness test.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286244[]' id='answer-id-1125245' class='answer   answerof-286244 ' value='1125245'   \/><label for='answer-id-1125245' id='answer-label-1125245' class=' answer'><span>Regression analysis.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286244[]' id='answer-id-1125246' class='answer   answerof-286244 ' value='1125246'   \/><label for='answer-id-1125246' id='answer-label-1125246' class=' answer'><span>Benchmarking.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286244[]' id='answer-id-1125247' class='answer   answerof-286244 ' value='1125247'   \/><label for='answer-id-1125247' id='answer-label-1125247' class=' answer'><span>Trend analysis.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-36' style=';'><div id='questionWrap-36'  class='   watupro-question-id-286245'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>36. <\/span>Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?<\/div><input type='hidden' name='question_id[]' id='qID_36' value='286245' \/><input type='hidden' id='answerType286245' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286245[]' id='answer-id-1125248' class='answer   answerof-286245 ' value='1125248'   \/><label for='answer-id-1125248' id='answer-label-1125248' class=' answer'><span>Governance, risk, and control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286245[]' id='answer-id-1125249' class='answer   answerof-286245 ' value='1125249'   \/><label for='answer-id-1125249' id='answer-label-1125249' class=' answer'><span>Performance management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286245[]' id='answer-id-1125250' class='answer   answerof-286245 ' value='1125250'   \/><label for='answer-id-1125250' id='answer-label-1125250' class=' answer'><span>Business acumen.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286245[]' id='answer-id-1125251' class='answer   answerof-286245 ' value='1125251'   \/><label for='answer-id-1125251' id='answer-label-1125251' class=' answer'><span>Internal audit delivery.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-37' style=';'><div id='questionWrap-37'  class='   watupro-question-id-286246'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>37. <\/span>A manufacturing organization discovers that the waste water released has failed to meet permitted limits. <br \/>\r<br>Which control function will be least effective in correcting the issue?<\/div><input type='hidden' name='question_id[]' id='qID_37' value='286246' \/><input type='hidden' id='answerType286246' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286246[]' id='answer-id-1125252' class='answer   answerof-286246 ' value='1125252'   \/><label for='answer-id-1125252' id='answer-label-1125252' class=' answer'><span>Performing a chemical analysis of the water, prior to discharge, for components specified in the permit.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286246[]' id='answer-id-1125253' class='answer   answerof-286246 ' value='1125253'   \/><label for='answer-id-1125253' id='answer-label-1125253' class=' answer'><span>Posting signs that tell employees which substances may be disposed of via sinks and floor drains within the facility.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286246[]' id='answer-id-1125254' class='answer   answerof-286246 ' value='1125254'   \/><label for='answer-id-1125254' id='answer-label-1125254' class=' answer'><span>Diluting pollutants by flushing sinks and floor drains daily with large volumes of clean water.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286246[]' id='answer-id-1125255' class='answer   answerof-286246 ' value='1125255'   \/><label for='answer-id-1125255' id='answer-label-1125255' class=' answer'><span>Establishing a preventive maintenance program for the pretreatment system.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-38' style=';'><div id='questionWrap-38'  class='   watupro-question-id-286247'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>38. <\/span>If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?<\/div><input type='hidden' name='question_id[]' id='qID_38' value='286247' \/><input type='hidden' id='answerType286247' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286247[]' id='answer-id-1125256' class='answer   answerof-286247 ' value='1125256'   \/><label for='answer-id-1125256' id='answer-label-1125256' class=' answer'><span>Terminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286247[]' id='answer-id-1125257' class='answer   answerof-286247 ' value='1125257'   \/><label for='answer-id-1125257' id='answer-label-1125257' class=' answer'><span>Terminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286247[]' id='answer-id-1125258' class='answer   answerof-286247 ' value='1125258'   \/><label for='answer-id-1125258' id='answer-label-1125258' class=' answer'><span>Refer the client to the IAA's charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286247[]' id='answer-id-1125259' class='answer   answerof-286247 ' value='1125259'   \/><label for='answer-id-1125259' id='answer-label-1125259' class=' answer'><span>Seek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-39' style=';'><div id='questionWrap-39'  class='   watupro-question-id-286248'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>39. <\/span>In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers\u2019 accounts?<\/div><input type='hidden' name='question_id[]' id='qID_39' value='286248' \/><input type='hidden' id='answerType286248' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286248[]' id='answer-id-1125260' class='answer   answerof-286248 ' value='1125260'   \/><label for='answer-id-1125260' id='answer-label-1125260' class=' answer'><span>Invoices are not being mailed to customers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286248[]' id='answer-id-1125261' class='answer   answerof-286248 ' value='1125261'   \/><label for='answer-id-1125261' id='answer-label-1125261' class=' answer'><span>An employee is tampering with customer checks.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286248[]' id='answer-id-1125262' class='answer   answerof-286248 ' value='1125262'   \/><label for='answer-id-1125262' id='answer-label-1125262' class=' answer'><span>Employees are submitting fraudulent expense reports.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286248[]' id='answer-id-1125263' class='answer   answerof-286248 ' value='1125263'   \/><label for='answer-id-1125263' id='answer-label-1125263' class=' answer'><span>The customer service department is not forwarding complaints to the accounts \r\nreceivable department.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-40' style=';'><div id='questionWrap-40'  class='   watupro-question-id-286249'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>40. <\/span>After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. <br \/>\r<br>Which of the following actions would violate the IIA Code of Ethics?<\/div><input type='hidden' name='question_id[]' id='qID_40' value='286249' \/><input type='hidden' id='answerType286249' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286249[]' id='answer-id-1125264' class='answer   answerof-286249 ' value='1125264'   \/><label for='answer-id-1125264' id='answer-label-1125264' class=' answer'><span>To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286249[]' id='answer-id-1125265' class='answer   answerof-286249 ' value='1125265'   \/><label for='answer-id-1125265' id='answer-label-1125265' class=' answer'><span>At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286249[]' id='answer-id-1125266' class='answer   answerof-286249 ' value='1125266'   \/><label for='answer-id-1125266' id='answer-label-1125266' class=' answer'><span>In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286249[]' id='answer-id-1125267' class='answer   answerof-286249 ' value='1125267'   \/><label for='answer-id-1125267' id='answer-label-1125267' class=' answer'><span>In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-41' style=';'><div id='questionWrap-41'  class='   watupro-question-id-286250'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>41. <\/span>The director of purchasing, a certified internal auditor (CIA), signs a contract to procure a large order from a supplier whose products provide the best price, quality, and performance. A few days after signing the contract, the supplier presents the CIA with $1, 000 as a gift. <br \/>\r<br>Which statement regarding acceptance of the money is correct?<\/div><input type='hidden' name='question_id[]' id='qID_41' value='286250' \/><input type='hidden' id='answerType286250' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286250[]' id='answer-id-1125268' class='answer   answerof-286250 ' value='1125268'   \/><label for='answer-id-1125268' id='answer-label-1125268' class=' answer'><span>Accepting the money would be prohibited only if it were non-customary.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286250[]' id='answer-id-1125269' class='answer   answerof-286250 ' value='1125269'   \/><label for='answer-id-1125269' id='answer-label-1125269' class=' answer'><span>Accepting the money would violate the IIA Code of Ethics.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286250[]' id='answer-id-1125270' class='answer   answerof-286250 ' value='1125270'   \/><label for='answer-id-1125270' id='answer-label-1125270' class=' answer'><span>Because the CIA is not acting as an internal auditor, accepting the money would be governed only by the organization's code of conduct.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286250[]' id='answer-id-1125271' class='answer   answerof-286250 ' value='1125271'   \/><label for='answer-id-1125271' id='answer-label-1125271' class=' answer'><span>Because the contract was signed before the money was offered, accepting the money would not violate the IIA Code of Ethics.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-42' style=';'><div id='questionWrap-42'  class='   watupro-question-id-286251'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>42. <\/span>Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?<\/div><input type='hidden' name='question_id[]' id='qID_42' value='286251' \/><input type='hidden' id='answerType286251' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286251[]' id='answer-id-1125272' class='answer   answerof-286251 ' value='1125272'   \/><label for='answer-id-1125272' id='answer-label-1125272' class=' answer'><span>It considers tolerable deviation rate more effectively than does statistical sampling.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286251[]' id='answer-id-1125273' class='answer   answerof-286251 ' value='1125273'   \/><label for='answer-id-1125273' id='answer-label-1125273' class=' answer'><span>Sampling risk will be accurately quantified through non-statistical sampling.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286251[]' id='answer-id-1125274' class='answer   answerof-286251 ' value='1125274'   \/><label for='answer-id-1125274' id='answer-label-1125274' class=' answer'><span>Non-statistical sample results must be projected to the population.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286251[]' id='answer-id-1125275' class='answer   answerof-286251 ' value='1125275'   \/><label for='answer-id-1125275' id='answer-label-1125275' class=' answer'><span>Lesser evidence is required to support a conclusion than for statistical sampling.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-43' style=';'><div id='questionWrap-43'  class='   watupro-question-id-286252'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>43. <\/span>According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?<\/div><input type='hidden' name='question_id[]' id='qID_43' value='286252' \/><input type='hidden' id='answerType286252' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286252[]' id='answer-id-1125276' class='answer   answerof-286252 ' value='1125276'   \/><label for='answer-id-1125276' id='answer-label-1125276' class=' answer'><span>Continuing professional education can be obtained through IAA involvement in research projects.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286252[]' id='answer-id-1125277' class='answer   answerof-286252 ' value='1125277'   \/><label for='answer-id-1125277' id='answer-label-1125277' class=' answer'><span>Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286252[]' id='answer-id-1125278' class='answer   answerof-286252 ' value='1125278'   \/><label for='answer-id-1125278' id='answer-label-1125278' class=' answer'><span>Completion of self-study courses fulfills IAA continuing professional education requirements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286252[]' id='answer-id-1125279' class='answer   answerof-286252 ' value='1125279'   \/><label for='answer-id-1125279' id='answer-label-1125279' class=' answer'><span>Specialized education that meets unique organizational needs cannot qualify as IAA professional development.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-44' style=';'><div id='questionWrap-44'  class='   watupro-question-id-286253'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>44. <\/span>The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives, quality of work, and staff development. <br \/>\r<br>According to IIA guidance, which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?<\/div><input type='hidden' name='question_id[]' id='qID_44' value='286253' \/><input type='hidden' id='answerType286253' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286253[]' id='answer-id-1125280' class='answer   answerof-286253 ' value='1125280'   \/><label for='answer-id-1125280' id='answer-label-1125280' class=' answer'><span>Demonstrated compliance with procedures.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286253[]' id='answer-id-1125281' class='answer   answerof-286253 ' value='1125281'   \/><label for='answer-id-1125281' id='answer-label-1125281' class=' answer'><span>Due professional care.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286253[]' id='answer-id-1125282' class='answer   answerof-286253 ' value='1125282'   \/><label for='answer-id-1125282' id='answer-label-1125282' class=' answer'><span>Engagement supervision.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286253[]' id='answer-id-1125283' class='answer   answerof-286253 ' value='1125283'   \/><label for='answer-id-1125283' id='answer-label-1125283' class=' answer'><span>Employment of tools and techniques.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-45' style=';'><div id='questionWrap-45'  class='   watupro-question-id-286254'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>45. <\/span>The chief audit executive (CAE) has been asked to manage the regulatory compliance function for the organization's retail store operations. Store operations are included in the annual audit plan. <br \/>\r<br>Which of the following strategies best fulfills the requirements of the Standards regarding these audits?<\/div><input type='hidden' name='question_id[]' id='qID_45' value='286254' \/><input type='hidden' id='answerType286254' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286254[]' id='answer-id-1125284' class='answer   answerof-286254 ' value='1125284'   \/><label for='answer-id-1125284' id='answer-label-1125284' class=' answer'><span>The scope of store operations audits should exclude compliance.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286254[]' id='answer-id-1125285' class='answer   answerof-286254 ' value='1125285'   \/><label for='answer-id-1125285' id='answer-label-1125285' class=' answer'><span>Store operations audits can be fully executed with appropriate disclosure to the board.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286254[]' id='answer-id-1125286' class='answer   answerof-286254 ' value='1125286'   \/><label for='answer-id-1125286' id='answer-label-1125286' class=' answer'><span>Store operations audits should be performed by an external service provider.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286254[]' id='answer-id-1125287' class='answer   answerof-286254 ' value='1125287'   \/><label for='answer-id-1125287' id='answer-label-1125287' class=' answer'><span>A store operations compliance audit should be performed by a staff internal auditor under the direction of the CA<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-46' style=';'><div id='questionWrap-46'  class='   watupro-question-id-286255'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>46. <\/span>Which of the following conditions is the most likely indicator of fraud?<\/div><input type='hidden' name='question_id[]' id='qID_46' value='286255' \/><input type='hidden' id='answerType286255' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286255[]' id='answer-id-1125288' class='answer   answerof-286255 ' value='1125288'   \/><label for='answer-id-1125288' id='answer-label-1125288' class=' answer'><span>Commissions are paid based on verified increases to sales.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286255[]' id='answer-id-1125289' class='answer   answerof-286255 ' value='1125289'   \/><label for='answer-id-1125289' id='answer-label-1125289' class=' answer'><span>Departmental reports are consistently issued in an untimely manner.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286255[]' id='answer-id-1125290' class='answer   answerof-286255 ' value='1125290'   \/><label for='answer-id-1125290' id='answer-label-1125290' class=' answer'><span>A manager regularly assumes subordinates' duties.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286255[]' id='answer-id-1125291' class='answer   answerof-286255 ' value='1125291'   \/><label for='answer-id-1125291' id='answer-label-1125291' class=' answer'><span>Lower earnings occur during the industry's down cycle.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-47' style=';'><div id='questionWrap-47'  class='   watupro-question-id-286256'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>47. <\/span>Control activities.<\/div><input type='hidden' name='question_id[]' id='qID_47' value='286256' \/><input type='hidden' id='answerType286256' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286256[]' id='answer-id-1125292' class='answer   answerof-286256 ' value='1125292'   \/><label for='answer-id-1125292' id='answer-label-1125292' class=' answer'><span>1 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286256[]' id='answer-id-1125293' class='answer   answerof-286256 ' value='1125293'   \/><label for='answer-id-1125293' id='answer-label-1125293' class=' answer'><span>1 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286256[]' id='answer-id-1125294' class='answer   answerof-286256 ' value='1125294'   \/><label for='answer-id-1125294' id='answer-label-1125294' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286256[]' id='answer-id-1125295' class='answer   answerof-286256 ' value='1125295'   \/><label for='answer-id-1125295' id='answer-label-1125295' class=' answer'><span>2 and 4 only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-48' style=';'><div id='questionWrap-48'  class='   watupro-question-id-286257'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>48. <\/span>A new chief audit executive (CAE) of a large internal audit activity (IAA) is dissatisfied with the current amount and quality of training being provided to the staff and wishes to implement improvements. <br \/>\r<br>According to IIA guidance, which of the following actions would best help the CAE reach this objective?<\/div><input type='hidden' name='question_id[]' id='qID_48' value='286257' \/><input type='hidden' id='answerType286257' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286257[]' id='answer-id-1125296' class='answer   answerof-286257 ' value='1125296'   \/><label for='answer-id-1125296' id='answer-label-1125296' class=' answer'><span>Require that all staff obtain a minimum of two relevant audit certifications.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286257[]' id='answer-id-1125297' class='answer   answerof-286257 ' value='1125297'   \/><label for='answer-id-1125297' id='answer-label-1125297' class=' answer'><span>Perform a gap analysis of the IAA's existing knowledge, skills and competencies.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286257[]' id='answer-id-1125298' class='answer   answerof-286257 ' value='1125298'   \/><label for='answer-id-1125298' id='answer-label-1125298' class=' answer'><span>Engage a consultant to benchmark the IAA's training program against its peers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286257[]' id='answer-id-1125299' class='answer   answerof-286257 ' value='1125299'   \/><label for='answer-id-1125299' id='answer-label-1125299' class=' answer'><span>Assign one experienced manager to better coordinate staff training and development activities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-49' style=';'><div id='questionWrap-49'  class='   watupro-question-id-286258'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>49. <\/span>During an account receivables audit, an internal auditor found a significant number of input errors resulting in a $500, 000 balance understatement. <br \/>\r<br>Which of the following is the most important question the internal auditor should ask to develop an appropriate recommendation for this finding?<\/div><input type='hidden' name='question_id[]' id='qID_49' value='286258' \/><input type='hidden' id='answerType286258' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286258[]' id='answer-id-1125300' class='answer   answerof-286258 ' value='1125300'   \/><label for='answer-id-1125300' id='answer-label-1125300' class=' answer'><span>Who?<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286258[]' id='answer-id-1125301' class='answer   answerof-286258 ' value='1125301'   \/><label for='answer-id-1125301' id='answer-label-1125301' class=' answer'><span>How?<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286258[]' id='answer-id-1125302' class='answer   answerof-286258 ' value='1125302'   \/><label for='answer-id-1125302' id='answer-label-1125302' class=' answer'><span>Why?<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286258[]' id='answer-id-1125303' class='answer   answerof-286258 ' value='1125303'   \/><label for='answer-id-1125303' id='answer-label-1125303' class=' answer'><span>When?<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-50' style=';'><div id='questionWrap-50'  class='   watupro-question-id-286259'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>50. <\/span>An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization. <br \/>\r<br>Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?<\/div><input type='hidden' name='question_id[]' id='qID_50' value='286259' \/><input type='hidden' id='answerType286259' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286259[]' id='answer-id-1125304' class='answer   answerof-286259 ' value='1125304'   \/><label for='answer-id-1125304' id='answer-label-1125304' class=' answer'><span>The periodic rotation of procurement officers' assignments to supplier accounts.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286259[]' id='answer-id-1125305' class='answer   answerof-286259 ' value='1125305'   \/><label for='answer-id-1125305' id='answer-label-1125305' class=' answer'><span>A pre-award financial capacity analysis of suppliers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286259[]' id='answer-id-1125306' class='answer   answerof-286259 ' value='1125306'   \/><label for='answer-id-1125306' id='answer-label-1125306' class=' answer'><span>An automated computer report, organized by supplier, of any invoices for the same amount.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286259[]' id='answer-id-1125307' class='answer   answerof-286259 ' value='1125307'   \/><label for='answer-id-1125307' id='answer-label-1125307' class=' answer'><span>Periodic inventories of kiln-dried wood at the organization's warehouse.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-51' style=';'><div id='questionWrap-51'  class='   watupro-question-id-286260'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>51. <\/span>They can rely on evidence taken from the work of other assurance activities across the organization.<\/div><input type='hidden' name='question_id[]' id='qID_51' value='286260' \/><input type='hidden' id='answerType286260' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286260[]' id='answer-id-1125308' class='answer   answerof-286260 ' value='1125308'   \/><label for='answer-id-1125308' id='answer-label-1125308' class=' answer'><span>1 and 2.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286260[]' id='answer-id-1125309' class='answer   answerof-286260 ' value='1125309'   \/><label for='answer-id-1125309' id='answer-label-1125309' class=' answer'><span>1 and 3.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286260[]' id='answer-id-1125310' class='answer   answerof-286260 ' value='1125310'   \/><label for='answer-id-1125310' id='answer-label-1125310' class=' answer'><span>2 and 3.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286260[]' id='answer-id-1125311' class='answer   answerof-286260 ' value='1125311'   \/><label for='answer-id-1125311' id='answer-label-1125311' class=' answer'><span>3 and 4.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-52' style=';'><div id='questionWrap-52'  class='   watupro-question-id-286261'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>52. <\/span>An organization's chief audit executive (CAE) determines that the internal audit staff does not have the requisite skills to conduct an audit of the financial derivatives area. <br \/>\r<br>Which of the following would be the best course of action for the CAE to follow?<\/div><input type='hidden' name='question_id[]' id='qID_52' value='286261' \/><input type='hidden' id='answerType286261' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286261[]' id='answer-id-1125312' class='answer   answerof-286261 ' value='1125312'   \/><label for='answer-id-1125312' id='answer-label-1125312' class=' answer'><span>Outsource the audit engagement to a qualified external auditing firm without burdening the audit committee with the decision.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286261[]' id='answer-id-1125313' class='answer   answerof-286261 ' value='1125313'   \/><label for='answer-id-1125313' id='answer-label-1125313' class=' answer'><span>Determine the requisite knowledge needed, and obtain the proper training for auditors, even if the training will significantly push back the project's timeframe as outlined by the audit committee.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286261[]' id='answer-id-1125314' class='answer   answerof-286261 ' value='1125314'   \/><label for='answer-id-1125314' id='answer-label-1125314' class=' answer'><span>Notify the audit committee of the problem, and assign the most competent auditors on staff to perform the audit engagement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286261[]' id='answer-id-1125315' class='answer   answerof-286261 ' value='1125315'   \/><label for='answer-id-1125315' id='answer-label-1125315' class=' answer'><span>Employ the skills of a financial derivatives expert to consult on the project, and supplement the consulting with a local seminar on financial derivatives.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-53' style=';'><div id='questionWrap-53'  class='   watupro-question-id-286262'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>53. <\/span>This chief audit executive (CAE) engaged an internal auditor to consult on an organization's complex information technology system. Shortly after beginning the engagement, the auditor unexpectedly resigned. Unfortunately, this auditor was the only available auditor with the necessary expertise. The CAE will not be able to hire someone with similar expertise in time to meet a regulatory deadline. <br \/>\r<br>Which of the following would be the best course of action for the CAE to take?<\/div><input type='hidden' name='question_id[]' id='qID_53' value='286262' \/><input type='hidden' id='answerType286262' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286262[]' id='answer-id-1125316' class='answer   answerof-286262 ' value='1125316'   \/><label for='answer-id-1125316' id='answer-label-1125316' class=' answer'><span>Continue with the engagement in order to meet the regulatory deadline, but highlight areas in the final report that might need to be revised in the future.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286262[]' id='answer-id-1125317' class='answer   answerof-286262 ' value='1125317'   \/><label for='answer-id-1125317' id='answer-label-1125317' class=' answer'><span>Ask that a senior member of the organization's IT department with the required systems expertise join the audit team to assist in completing the engagement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286262[]' id='answer-id-1125318' class='answer   answerof-286262 ' value='1125318'   \/><label for='answer-id-1125318' id='answer-label-1125318' class=' answer'><span>Delay the engagement and inform the board of the situation, asking them to provide acceptable alternatives for completing the engagement.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286262[]' id='answer-id-1125319' class='answer   answerof-286262 ' value='1125319'   \/><label for='answer-id-1125319' id='answer-label-1125319' class=' answer'><span>Remove the planned engagement from the audit plan and explain to senior management the problems with moving forward without an auditor with the necessary expertise.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-54' style=';'><div id='questionWrap-54'  class='   watupro-question-id-286263'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>54. <\/span>While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. <br \/>\r<br>According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?<\/div><input type='hidden' name='question_id[]' id='qID_54' value='286263' \/><input type='hidden' id='answerType286263' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286263[]' id='answer-id-1125320' class='answer   answerof-286263 ' value='1125320'   \/><label for='answer-id-1125320' id='answer-label-1125320' class=' answer'><span>Resource management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286263[]' id='answer-id-1125321' class='answer   answerof-286263 ' value='1125321'   \/><label for='answer-id-1125321' id='answer-label-1125321' class=' answer'><span>Coordination.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286263[]' id='answer-id-1125322' class='answer   answerof-286263 ' value='1125322'   \/><label for='answer-id-1125322' id='answer-label-1125322' class=' answer'><span>Due professional care.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286263[]' id='answer-id-1125323' class='answer   answerof-286263 ' value='1125323'   \/><label for='answer-id-1125323' id='answer-label-1125323' class=' answer'><span>Engagement supervision.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-55' style=';'><div id='questionWrap-55'  class='   watupro-question-id-286264'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>55. <\/span>Which of the following would provide the best evidence of errors in the quantities of items received from suppliers?<\/div><input type='hidden' name='question_id[]' id='qID_55' value='286264' \/><input type='hidden' id='answerType286264' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286264[]' id='answer-id-1125324' class='answer   answerof-286264 ' value='1125324'   \/><label for='answer-id-1125324' id='answer-label-1125324' class=' answer'><span>Suppliers' reports of over shipments.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286264[]' id='answer-id-1125325' class='answer   answerof-286264 ' value='1125325'   \/><label for='answer-id-1125325' id='answer-label-1125325' class=' answer'><span>Warehouse receiving logs.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286264[]' id='answer-id-1125326' class='answer   answerof-286264 ' value='1125326'   \/><label for='answer-id-1125326' id='answer-label-1125326' class=' answer'><span>Purchase requisitions and purchase orders.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286264[]' id='answer-id-1125327' class='answer   answerof-286264 ' value='1125327'   \/><label for='answer-id-1125327' id='answer-label-1125327' class=' answer'><span>Observation and inspection of inventory.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-56' style=';'><div id='questionWrap-56'  class='   watupro-question-id-286265'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>56. <\/span>The internal audit supervisor is reviewing the workpapers prepared by the staff. <br \/>\r<br>According to the Standards, which of the following statements regarding workpaper supervision is not true?<\/div><input type='hidden' name='question_id[]' id='qID_56' value='286265' \/><input type='hidden' id='answerType286265' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286265[]' id='answer-id-1125328' class='answer   answerof-286265 ' value='1125328'   \/><label for='answer-id-1125328' id='answer-label-1125328' class=' answer'><span>Review notes of questions that arise during the review process must be retained.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286265[]' id='answer-id-1125329' class='answer   answerof-286265 ' value='1125329'   \/><label for='answer-id-1125329' id='answer-label-1125329' class=' answer'><span>Dating and initialing each workpaper provides evidence of review.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286265[]' id='answer-id-1125330' class='answer   answerof-286265 ' value='1125330'   \/><label for='answer-id-1125330' id='answer-label-1125330' class=' answer'><span>Workpaper review allows for staff training and development.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286265[]' id='answer-id-1125331' class='answer   answerof-286265 ' value='1125331'   \/><label for='answer-id-1125331' id='answer-label-1125331' class=' answer'><span>Workpapers may be amended during the review process.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-57' style=';'><div id='questionWrap-57'  class='   watupro-question-id-286266'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>57. <\/span>According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?<\/div><input type='hidden' name='question_id[]' id='qID_57' value='286266' \/><input type='hidden' id='answerType286266' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286266[]' id='answer-id-1125332' class='answer   answerof-286266 ' value='1125332'   \/><label for='answer-id-1125332' id='answer-label-1125332' class=' answer'><span>It increases the likelihood of obtaining the audit client's agreement with the results.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286266[]' id='answer-id-1125333' class='answer   answerof-286266 ' value='1125333'   \/><label for='answer-id-1125333' id='answer-label-1125333' class=' answer'><span>It ensures that an appropriate chain of evidence is maintained through the workpapers.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286266[]' id='answer-id-1125334' class='answer   answerof-286266 ' value='1125334'   \/><label for='answer-id-1125334' id='answer-label-1125334' class=' answer'><span>It helps ensure that appropriate professional judgments and conclusions are made.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286266[]' id='answer-id-1125335' class='answer   answerof-286266 ' value='1125335'   \/><label for='answer-id-1125335' id='answer-label-1125335' class=' answer'><span>It is required to demonstrate that effective engagement supervision has occurred.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-58' style=';'><div id='questionWrap-58'  class='   watupro-question-id-286267'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>58. <\/span>A government agency's policy states that board members' travel and hospitality expenses must be audited annually. <br \/>\r<br>Which of following people or groups is most appropriate to perform this audit?<\/div><input type='hidden' name='question_id[]' id='qID_58' value='286267' \/><input type='hidden' id='answerType286267' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286267[]' id='answer-id-1125336' class='answer   answerof-286267 ' value='1125336'   \/><label for='answer-id-1125336' id='answer-label-1125336' class=' answer'><span>The government's independent auditor.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286267[]' id='answer-id-1125337' class='answer   answerof-286267 ' value='1125337'   \/><label for='answer-id-1125337' id='answer-label-1125337' class=' answer'><span>The external auditors from an accounting firm.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286267[]' id='answer-id-1125338' class='answer   answerof-286267 ' value='1125338'   \/><label for='answer-id-1125338' id='answer-label-1125338' class=' answer'><span>The internal audit activity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286267[]' id='answer-id-1125339' class='answer   answerof-286267 ' value='1125339'   \/><label for='answer-id-1125339' id='answer-label-1125339' class=' answer'><span>The agency's chief compliance officer.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-59' style=';'><div id='questionWrap-59'  class='   watupro-question-id-286268'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>59. <\/span>Management of a publicly-held organization requires the internal audit activity to be involved with quarterly financial statements, which are made public and used internally. <br \/>\r<br>Which of the following explanations of management's decision is least plausible?<\/div><input type='hidden' name='question_id[]' id='qID_59' value='286268' \/><input type='hidden' id='answerType286268' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286268[]' id='answer-id-1125340' class='answer   answerof-286268 ' value='1125340'   \/><label for='answer-id-1125340' id='answer-label-1125340' class=' answer'><span>Management may be concerned about its reputation in the financial markets.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286268[]' id='answer-id-1125341' class='answer   answerof-286268 ' value='1125341'   \/><label for='answer-id-1125341' id='answer-label-1125341' class=' answer'><span>Management is following best-practice protocol, as stipulated by the Standards, which states that internal auditors must review quarterly financial statements.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286268[]' id='answer-id-1125342' class='answer   answerof-286268 ' value='1125342'   \/><label for='answer-id-1125342' id='answer-label-1125342' class=' answer'><span>Management may be concerned about potential penalties that could occur if quarterly financial statements are misstated.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286268[]' id='answer-id-1125343' class='answer   answerof-286268 ' value='1125343'   \/><label for='answer-id-1125343' id='answer-label-1125343' class=' answer'><span>Management may perceive that having quarterly financial information examined by the internal auditors enhances the information's value to internal decision making.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-60' style=';'><div id='questionWrap-60'  class='   watupro-question-id-286269'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>60. <\/span>The audit committee is concerned that the small size of the internal audit activity (IAA) makes it impractical to achieve full conformance with the Standards. <br \/>\r<br>To address this concern, which of the following actions is most appropriate for the CAE to take?<\/div><input type='hidden' name='question_id[]' id='qID_60' value='286269' \/><input type='hidden' id='answerType286269' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286269[]' id='answer-id-1125344' class='answer   answerof-286269 ' value='1125344'   \/><label for='answer-id-1125344' id='answer-label-1125344' class=' answer'><span>The CAE should agree with the audit committee and implement only those standards appropriate to the size of the IA<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286269[]' id='answer-id-1125345' class='answer   answerof-286269 ' value='1125345'   \/><label for='answer-id-1125345' id='answer-label-1125345' class=' answer'><span>The CAE should request the audit committee to review the Standards to identify specifically which are creating the greatest concern.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286269[]' id='answer-id-1125346' class='answer   answerof-286269 ' value='1125346'   \/><label for='answer-id-1125346' id='answer-label-1125346' class=' answer'><span>The CAE should seek sufficient funding to increase audit resources to meet the minimum requirements of the Standards.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286269[]' id='answer-id-1125347' class='answer   answerof-286269 ' value='1125347'   \/><label for='answer-id-1125347' id='answer-label-1125347' class=' answer'><span>The CAE should explain that conformance with the Standards is essential and not dependent upon the size of the IA<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-61' style=';'><div id='questionWrap-61'  class='   watupro-question-id-286270'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>61. <\/span>Which of the following does not need to be defined in the internal audit charter?<\/div><input type='hidden' name='question_id[]' id='qID_61' value='286270' \/><input type='hidden' id='answerType286270' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286270[]' id='answer-id-1125348' class='answer   answerof-286270 ' value='1125348'   \/><label for='answer-id-1125348' id='answer-label-1125348' class=' answer'><span>The audit engagements to be performed during the upcoming year.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286270[]' id='answer-id-1125349' class='answer   answerof-286270 ' value='1125349'   \/><label for='answer-id-1125349' id='answer-label-1125349' class=' answer'><span>The internal audit activity's position within the organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286270[]' id='answer-id-1125350' class='answer   answerof-286270 ' value='1125350'   \/><label for='answer-id-1125350' id='answer-label-1125350' class=' answer'><span>The scope of internal audit activities.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286270[]' id='answer-id-1125351' class='answer   answerof-286270 ' value='1125351'   \/><label for='answer-id-1125351' id='answer-label-1125351' class=' answer'><span>Management and the board of directors' agreement regarding the roles and responsibilities of the internal audit activity.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-62' style=';'><div id='questionWrap-62'  class='   watupro-question-id-286271'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>62. <\/span>Which of the following is not a role of the internal audit activity in facilitating risk identification and evaluation?<\/div><input type='hidden' name='question_id[]' id='qID_62' value='286271' \/><input type='hidden' id='answerType286271' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286271[]' id='answer-id-1125352' class='answer   answerof-286271 ' value='1125352'   \/><label for='answer-id-1125352' id='answer-label-1125352' class=' answer'><span>Evaluating risk management processes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286271[]' id='answer-id-1125353' class='answer   answerof-286271 ' value='1125353'   \/><label for='answer-id-1125353' id='answer-label-1125353' class=' answer'><span>Recommending accountability for risk management.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286271[]' id='answer-id-1125354' class='answer   answerof-286271 ' value='1125354'   \/><label for='answer-id-1125354' id='answer-label-1125354' class=' answer'><span>Providing assurance that risks are evaluated correctly.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286271[]' id='answer-id-1125355' class='answer   answerof-286271 ' value='1125355'   \/><label for='answer-id-1125355' id='answer-label-1125355' class=' answer'><span>Supporting managers to identify ways to mitigate risks.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-63' style=';'><div id='questionWrap-63'  class='   watupro-question-id-286272'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>63. <\/span>Which of the following audit procedures would provide the most relevant information to identify discrepancies between budgeted versus actual raw material consumption in a production facility?<\/div><input type='hidden' name='question_id[]' id='qID_63' value='286272' \/><input type='hidden' id='answerType286272' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286272[]' id='answer-id-1125356' class='answer   answerof-286272 ' value='1125356'   \/><label for='answer-id-1125356' id='answer-label-1125356' class=' answer'><span>Analytical review.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286272[]' id='answer-id-1125357' class='answer   answerof-286272 ' value='1125357'   \/><label for='answer-id-1125357' id='answer-label-1125357' class=' answer'><span>Inquiry.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286272[]' id='answer-id-1125358' class='answer   answerof-286272 ' value='1125358'   \/><label for='answer-id-1125358' id='answer-label-1125358' class=' answer'><span>Document verification.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286272[]' id='answer-id-1125359' class='answer   answerof-286272 ' value='1125359'   \/><label for='answer-id-1125359' id='answer-label-1125359' class=' answer'><span>Observation.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-64' style=';'><div id='questionWrap-64'  class='   watupro-question-id-286273'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>64. <\/span>To identify potential efficiency improvements.<\/div><input type='hidden' name='question_id[]' id='qID_64' value='286273' \/><input type='hidden' id='answerType286273' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286273[]' id='answer-id-1125360' class='answer   answerof-286273 ' value='1125360'   \/><label for='answer-id-1125360' id='answer-label-1125360' class=' answer'><span>1 and 2.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286273[]' id='answer-id-1125361' class='answer   answerof-286273 ' value='1125361'   \/><label for='answer-id-1125361' id='answer-label-1125361' class=' answer'><span>1 and 3.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286273[]' id='answer-id-1125362' class='answer   answerof-286273 ' value='1125362'   \/><label for='answer-id-1125362' id='answer-label-1125362' class=' answer'><span>2 and 4.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286273[]' id='answer-id-1125363' class='answer   answerof-286273 ' value='1125363'   \/><label for='answer-id-1125363' id='answer-label-1125363' class=' answer'><span>3 and 4.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-65' style=';'><div id='questionWrap-65'  class='   watupro-question-id-286274'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>65. <\/span>While reviewing first quarter sales transactions, an internal auditor discovered that 10 invoices for a new customer had not been posted into the accounts receivable subsidiary ledger. Those 10 invoices were listed in an error report automatically generated by the sales processing system. The system had rejected the invoices because the customer's account number was not found in the customer master file. <br \/>\r<br>In this scenario, which of the following controls was lacking?<\/div><input type='hidden' name='question_id[]' id='qID_65' value='286274' \/><input type='hidden' id='answerType286274' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286274[]' id='answer-id-1125364' class='answer   answerof-286274 ' value='1125364'   \/><label for='answer-id-1125364' id='answer-label-1125364' class=' answer'><span>Corrective control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286274[]' id='answer-id-1125365' class='answer   answerof-286274 ' value='1125365'   \/><label for='answer-id-1125365' id='answer-label-1125365' class=' answer'><span>Preventive control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286274[]' id='answer-id-1125366' class='answer   answerof-286274 ' value='1125366'   \/><label for='answer-id-1125366' id='answer-label-1125366' class=' answer'><span>Detective control.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286274[]' id='answer-id-1125367' class='answer   answerof-286274 ' value='1125367'   \/><label for='answer-id-1125367' id='answer-label-1125367' class=' answer'><span>Directive control.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-66' style=';'><div id='questionWrap-66'  class='   watupro-question-id-286275'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>66. <\/span>Which of the following would most likely be considered a red flag for fraud?<\/div><input type='hidden' name='question_id[]' id='qID_66' value='286275' \/><input type='hidden' id='answerType286275' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286275[]' id='answer-id-1125368' class='answer   answerof-286275 ' value='1125368'   \/><label for='answer-id-1125368' id='answer-label-1125368' class=' answer'><span>An organization lacks a whistleblower hotline for reporting suspicious activity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286275[]' id='answer-id-1125369' class='answer   answerof-286275 ' value='1125369'   \/><label for='answer-id-1125369' id='answer-label-1125369' class=' answer'><span>A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286275[]' id='answer-id-1125370' class='answer   answerof-286275 ' value='1125370'   \/><label for='answer-id-1125370' id='answer-label-1125370' class=' answer'><span>An employee in charge of payroll disbursements has rotated these duties with several colleagues.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286275[]' id='answer-id-1125371' class='answer   answerof-286275 ' value='1125371'   \/><label for='answer-id-1125371' id='answer-label-1125371' class=' answer'><span>An employee with significant personal debt is in charge of handling large wire transfers for the organization.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-67' style=';'><div id='questionWrap-67'  class='   watupro-question-id-286276'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>67. <\/span>Which of the following actions does not violate the IIA Code of Ethics or Standards?<\/div><input type='hidden' name='question_id[]' id='qID_67' value='286276' \/><input type='hidden' id='answerType286276' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286276[]' id='answer-id-1125372' class='answer   answerof-286276 ' value='1125372'   \/><label for='answer-id-1125372' id='answer-label-1125372' class=' answer'><span>An internal auditor performing an audit on an operation that they managed less than a year ago.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286276[]' id='answer-id-1125373' class='answer   answerof-286276 ' value='1125373'   \/><label for='answer-id-1125373' id='answer-label-1125373' class=' answer'><span>An internal auditor performing an audit on procedures that they were responsible for creating.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286276[]' id='answer-id-1125374' class='answer   answerof-286276 ' value='1125374'   \/><label for='answer-id-1125374' id='answer-label-1125374' class=' answer'><span>An internal auditor disclosing details of an audit report to colleagues from a different organization.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286276[]' id='answer-id-1125375' class='answer   answerof-286276 ' value='1125375'   \/><label for='answer-id-1125375' id='answer-label-1125375' class=' answer'><span>An internal auditor disclosing confidential information in response to a lawsuit.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-68' style=';'><div id='questionWrap-68'  class='   watupro-question-id-286277'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>68. <\/span>Which of the following risk management activities is most appropriate for an internal auditor to undertake?<\/div><input type='hidden' name='question_id[]' id='qID_68' value='286277' \/><input type='hidden' id='answerType286277' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286277[]' id='answer-id-1125376' class='answer   answerof-286277 ' value='1125376'   \/><label for='answer-id-1125376' id='answer-label-1125376' class=' answer'><span>Impose risk management processes.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286277[]' id='answer-id-1125377' class='answer   answerof-286277 ' value='1125377'   \/><label for='answer-id-1125377' id='answer-label-1125377' class=' answer'><span>Coordinate risk management activities.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286277[]' id='answer-id-1125378' class='answer   answerof-286277 ' value='1125378'   \/><label for='answer-id-1125378' id='answer-label-1125378' class=' answer'><span>Implement risk responses on management's behalf.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286277[]' id='answer-id-1125379' class='answer   answerof-286277 ' value='1125379'   \/><label for='answer-id-1125379' id='answer-label-1125379' class=' answer'><span>Review the management of key risks.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-69' style=';'><div id='questionWrap-69'  class='   watupro-question-id-286278'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>69. <\/span>An internal auditor finds during an engagement that payment for the organization's general insurance policy is two months overdue. The issue is informally mentioned tothe finance department which immediately submits the invoice for payment. The auditor decides to exclude this finding from the final audit report as the oversight was immediately corrected and there were no consequences because of this late payment. <br \/>\r<br>Which of the following rules of conduct as described in the IIA Code of Ethics, did the auditor fail to uphold?<\/div><input type='hidden' name='question_id[]' id='qID_69' value='286278' \/><input type='hidden' id='answerType286278' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286278[]' id='answer-id-1125380' class='answer   answerof-286278 ' value='1125380'   \/><label for='answer-id-1125380' id='answer-label-1125380' class=' answer'><span>Confidentiality.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286278[]' id='answer-id-1125381' class='answer   answerof-286278 ' value='1125381'   \/><label for='answer-id-1125381' id='answer-label-1125381' class=' answer'><span>Objectivity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286278[]' id='answer-id-1125382' class='answer   answerof-286278 ' value='1125382'   \/><label for='answer-id-1125382' id='answer-label-1125382' class=' answer'><span>Integrity.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286278[]' id='answer-id-1125383' class='answer   answerof-286278 ' value='1125383'   \/><label for='answer-id-1125383' id='answer-label-1125383' class=' answer'><span>Competency.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-70' style=';'><div id='questionWrap-70'  class='   watupro-question-id-286279'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>70. <\/span>Which of the following would be considered a preventive control?<\/div><input type='hidden' name='question_id[]' id='qID_70' value='286279' \/><input type='hidden' id='answerType286279' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286279[]' id='answer-id-1125384' class='answer   answerof-286279 ' value='1125384'   \/><label for='answer-id-1125384' id='answer-label-1125384' class=' answer'><span>A library control log.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286279[]' id='answer-id-1125385' class='answer   answerof-286279 ' value='1125385'   \/><label for='answer-id-1125385' id='answer-label-1125385' class=' answer'><span>A review of exception reports.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286279[]' id='answer-id-1125386' class='answer   answerof-286279 ' value='1125386'   \/><label for='answer-id-1125386' id='answer-label-1125386' class=' answer'><span>A password lock on a server.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286279[]' id='answer-id-1125387' class='answer   answerof-286279 ' value='1125387'   \/><label for='answer-id-1125387' id='answer-label-1125387' class=' answer'><span>A software scan of financial records for irregularities.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-71' style=';'><div id='questionWrap-71'  class='   watupro-question-id-286280'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>71. <\/span>Leave blank space for cross-references to be completed during the post-audit process.<\/div><input type='hidden' name='question_id[]' id='qID_71' value='286280' \/><input type='hidden' id='answerType286280' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286280[]' id='answer-id-1125388' class='answer   answerof-286280 ' value='1125388'   \/><label for='answer-id-1125388' id='answer-label-1125388' class=' answer'><span>1 and 2 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286280[]' id='answer-id-1125389' class='answer   answerof-286280 ' value='1125389'   \/><label for='answer-id-1125389' id='answer-label-1125389' class=' answer'><span>1 and 4 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286280[]' id='answer-id-1125390' class='answer   answerof-286280 ' value='1125390'   \/><label for='answer-id-1125390' id='answer-label-1125390' class=' answer'><span>2 and 3 only<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286280[]' id='answer-id-1125391' class='answer   answerof-286280 ' value='1125391'   \/><label for='answer-id-1125391' id='answer-label-1125391' class=' answer'><span>3 and 4 only<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-72' style=';'><div id='questionWrap-72'  class='   watupro-question-id-286281'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>72. <\/span>Which type of objectives can best be described as broad goals that promote the effective and efficient use of resources?<\/div><input type='hidden' name='question_id[]' id='qID_72' value='286281' \/><input type='hidden' id='answerType286281' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286281[]' id='answer-id-1125392' class='answer   answerof-286281 ' value='1125392'   \/><label for='answer-id-1125392' id='answer-label-1125392' class=' answer'><span>Strategic objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286281[]' id='answer-id-1125393' class='answer   answerof-286281 ' value='1125393'   \/><label for='answer-id-1125393' id='answer-label-1125393' class=' answer'><span>Operational objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286281[]' id='answer-id-1125394' class='answer   answerof-286281 ' value='1125394'   \/><label for='answer-id-1125394' id='answer-label-1125394' class=' answer'><span>Reporting objectives.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286281[]' id='answer-id-1125395' class='answer   answerof-286281 ' value='1125395'   \/><label for='answer-id-1125395' id='answer-label-1125395' class=' answer'><span>Compliance objectives.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div class='watu-question ' id='question-73' style=';'><div id='questionWrap-73'  class='   watupro-question-id-286282'>\n\t\t\t<div class='question-content'><div><span class='watupro_num'>73. <\/span>According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?<\/div><input type='hidden' name='question_id[]' id='qID_73' value='286282' \/><input type='hidden' id='answerType286282' value='radio'><!-- end question-content--><\/div><div class='question-choices watupro-choices-columns '><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286282[]' id='answer-id-1125396' class='answer   answerof-286282 ' value='1125396'   \/><label for='answer-id-1125396' id='answer-label-1125396' class=' answer'><span>Three months.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286282[]' id='answer-id-1125397' class='answer   answerof-286282 ' value='1125397'   \/><label for='answer-id-1125397' id='answer-label-1125397' class=' answer'><span>Six months.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286282[]' id='answer-id-1125398' class='answer   answerof-286282 ' value='1125398'   \/><label for='answer-id-1125398' id='answer-label-1125398' class=' answer'><span>One year.<\/span><\/label><\/div><div class='watupro-question-choice  ' dir='auto' ><input type='radio' name='answer-286282[]' id='answer-id-1125399' class='answer   answerof-286282 ' value='1125399'   \/><label for='answer-id-1125399' id='answer-label-1125399' class=' answer'><span>Two years.<\/span><\/label><\/div><!-- end question-choices--><\/div><!-- end questionWrap--><\/div><\/div><div style='display:none' id='question-74'>\n\t<div class='question-content'>\n\t\t<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watupro\/img\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading...\" title=\"Loading...\" \/>&nbsp;Loading...\t<\/div>\n<\/div>\n\n<br \/>\n\t\n\t\t\t<div class=\"watupro_buttons flex \" id=\"watuPROButtons7728\" >\n\t\t  <div id=\"prev-question\" style=\"display:none;\"><input type=\"button\" value=\"&lt; Previous\" onclick=\"WatuPRO.nextQuestion(event, 'previous');\"\/><\/div>\t\t  \t\t  \t\t   \n\t\t   \t  \t\t<div><input type=\"button\" name=\"action\" class=\"watupro-submit-button\" onclick=\"WatuPRO.submitResult(event)\" id=\"action-button\" value=\"View Results\"  \/>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t<input type=\"hidden\" name=\"quiz_id\" value=\"7728\" id=\"watuPROExamID\"\/>\n\t<input type=\"hidden\" name=\"start_time\" id=\"startTime\" value=\"2026-05-05 20:37:07\" \/>\n\t<input type=\"hidden\" name=\"start_timestamp\" id=\"startTimeStamp\" value=\"1778013427\" \/>\n\t<input type=\"hidden\" name=\"question_ids\" value=\"\" \/>\n\t<input type=\"hidden\" name=\"watupro_questions\" value=\"286210:1125108,1125109,1125110,1125111 | 286211:1125112,1125113,1125114,1125115 | 286212:1125116,1125117,1125118,1125119 | 286213:1125120,1125121,1125122,1125123 | 286214:1125124,1125125,1125126,1125127 | 286215:1125128,1125129,1125130,1125131 | 286216:1125132,1125133,1125134,1125135 | 286217:1125136,1125137,1125138,1125139 | 286218:1125140,1125141,1125142,1125143 | 286219:1125144,1125145,1125146,1125147 | 286220:1125148,1125149,1125150,1125151 | 286221:1125152,1125153,1125154,1125155 | 286222:1125156,1125157,1125158,1125159 | 286223:1125160,1125161,1125162,1125163 | 286224:1125164,1125165,1125166,1125167 | 286225:1125168,1125169,1125170,1125171 | 286226:1125172,1125173,1125174,1125175 | 286227:1125176,1125177,1125178,1125179 | 286228:1125180,1125181,1125182,1125183 | 286229:1125184,1125185,1125186,1125187 | 286230:1125188,1125189,1125190,1125191 | 286231:1125192,1125193,1125194,1125195 | 286232:1125196,1125197,1125198,1125199 | 286233:1125200,1125201,1125202,1125203 | 286234:1125204,1125205,1125206,1125207 | 286235:1125208,1125209,1125210,1125211 | 286236:1125212,1125213,1125214,1125215 | 286237:1125216,1125217,1125218,1125219 | 286238:1125220,1125221,1125222,1125223 | 286239:1125224,1125225,1125226,1125227 | 286240:1125228,1125229,1125230,1125231 | 286241:1125232,1125233,1125234,1125235 | 286242:1125236,1125237,1125238,1125239 | 286243:1125240,1125241,1125242,1125243 | 286244:1125244,1125245,1125246,1125247 | 286245:1125248,1125249,1125250,1125251 | 286246:1125252,1125253,1125254,1125255 | 286247:1125256,1125257,1125258,1125259 | 286248:1125260,1125261,1125262,1125263 | 286249:1125264,1125265,1125266,1125267 | 286250:1125268,1125269,1125270,1125271 | 286251:1125272,1125273,1125274,1125275 | 286252:1125276,1125277,1125278,1125279 | 286253:1125280,1125281,1125282,1125283 | 286254:1125284,1125285,1125286,1125287 | 286255:1125288,1125289,1125290,1125291 | 286256:1125292,1125293,1125294,1125295 | 286257:1125296,1125297,1125298,1125299 | 286258:1125300,1125301,1125302,1125303 | 286259:1125304,1125305,1125306,1125307 | 286260:1125308,1125309,1125310,1125311 | 286261:1125312,1125313,1125314,1125315 | 286262:1125316,1125317,1125318,1125319 | 286263:1125320,1125321,1125322,1125323 | 286264:1125324,1125325,1125326,1125327 | 286265:1125328,1125329,1125330,1125331 | 286266:1125332,1125333,1125334,1125335 | 286267:1125336,1125337,1125338,1125339 | 286268:1125340,1125341,1125342,1125343 | 286269:1125344,1125345,1125346,1125347 | 286270:1125348,1125349,1125350,1125351 | 286271:1125352,1125353,1125354,1125355 | 286272:1125356,1125357,1125358,1125359 | 286273:1125360,1125361,1125362,1125363 | 286274:1125364,1125365,1125366,1125367 | 286275:1125368,1125369,1125370,1125371 | 286276:1125372,1125373,1125374,1125375 | 286277:1125376,1125377,1125378,1125379 | 286278:1125380,1125381,1125382,1125383 | 286279:1125384,1125385,1125386,1125387 | 286280:1125388,1125389,1125390,1125391 | 286281:1125392,1125393,1125394,1125395 | 286282:1125396,1125397,1125398,1125399\" \/>\n\t<input type=\"hidden\" name=\"no_ajax\" value=\"0\">\t\t\t<\/form>\n\t<p>&nbsp;<\/p>\n<\/div>\n\n<script type=\"text\/javascript\">\n\/\/jQuery(document).ready(function(){\ndocument.addEventListener(\"DOMContentLoaded\", function(event) { \t\nvar question_ids = 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