Question: 1
If participants in a control self-assessment workshop begin breaking their agreed-upon ground rules, the facilitator should:
Question: 2
Which of the following is the first step in the process where auditors and clients work together to evaluate the clients' system of internal control?
Question: 3
In preparing to facilitate a control self-assessment session, an auditor would be least likely to ensure that:
Question: 4
In a review of an electronic data interchange application using a third-party service provider, the auditor should:
1. Ensure encryption keys meet International Organization for Standardization (ISO) standards.
2. Determine whether an independent review of the service provider's operation has been conducted.
3. Verify that only public-switched data networks are used by the service provider.
4. Verify that the service provider's contracts include necessary clauses, such as the right to audit.
Question: 5
Once an audit report is drafted, the auditor's supervisor should review it primarily to ensure that all:
