IIA IIA-CIA-Part2 Quiz 154 Topic 2 Questions 766-770

Question: 1

A set of engagement working papers contained a copy of a document providing information that an expensive item that had been special-ordered was actually on hand on a particular date. The most likely source of this information is a printout from a computerized

APurchases journal.

BCash payments journal.

CPerpetual inventory file.

DReceiving report file.

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Question: 2

A letter to the internal auditor in response to an inquiry is an example of which type of information?

APhysical.

BTestimonial.

CDocumentary.

DAnalytical.

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Question: 3

The chief audit executive is reviewing the working papers produced by an internal auditor during a fraud investigation. Among the items contained in the working papers is a description of an item of physical information. Which of the following is the most probable source of this item of information?

AObserving conditions.

BInterviewing people.

CExamining records.

DComputing variances.

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Question: 4

An internal auditor takes a photograph of the engagement client's workplace. The photograph is a form of what kind of information?

APhysical.

BTestimonial.

CDocumentary.

DAnalytical.

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Question: 5

Which of the following documents should the internal auditor examine to determine whether only authorized purchases are being accepted by the receiving department?

AA bill of lading.

BA copy of the purchase order.

CAn invoice.

DPolicies and procedures for the receiving function.

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IIA IIA-CIA-Part2 Quiz:154 Topic:2 Questions:766-770