A medical insurance provider uses an electronic claims-submission process and suspects that a number of physicians have submitted claims for treatments that were not performed. Which of the following control procedures would be most effective to detect this type of fraud?
An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?
Which of the following best demonstrates the authority of the internal audit activity?
Which of the following situations is most likely to impair internal audit objectivity?
According to IIA guidance, which of the following statements about working papers is false?
According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?
According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?
The security department uncovered what appears to be a complex fraud in the accounting department. The CEO has requested the internal audit activity to investigate the fraud. If the internal audit staff lacks the expertise to conduct the investigation, how should the chief audit executive proceed?
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?
According to the COSO enterprise risk management (ERM) framework, which of the following is not part of the new paradigm in ERM?
Which of the following are generally recognized as essential elements of a corporate social responsibility program?
An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?
Which of the following is a detective control strategy against fraud?