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Question # 1

According to IIA guidance on IT, which of the following would be considered a primary control for a spreadsheet to help ensure accurate financial reporting?
A. Formulas and static data are locked or protected.
B. The spreadsheet is stored on a network server that is backed up daily.
C. The purpose and use of the spreadsheet are documented.
D. Check-in and check-out software is used to control versions.

A. Formulas and static data are locked or protected.

Question # 2

Which of the following analytical techniques would an internal auditor use to verify that none of an organization's employees are receiving fraudulent invoice payments?
A. Perform gap testing.
B. Join different data sources.
C. Perform duplicate testing.
D. Calculate statistical parameters.

B. Join different data sources.

Question # 3

Which of the following best describes a potential benefit of using data analyses?
A. It easily aligns with existing internal audit competencies to reduce expenses
B. It provides a more holistic view of the audited area.
C. Its outcomes can be easily interpreted into audit: conclusions.
D. Its application increases internal auditors' adherence to the Standards

C. Its outcomes can be easily interpreted into audit: conclusions.

Question # 4

A new manager received computations of the internal fate of return regarding the project proposal. What should the manager compare the computation results to in order to determine whether the project is potentially acceptable?
A. Compare to the annual cost of capital
B. Compare to the annual interest data.
C. Compare to the required rate of return.
D. Compare to the net present value.

A. Compare to the annual cost of capital

Question # 5

Which of the following would be the best method to collect information about employees' job satisfaction?
A. Online surveys sent randomly to employees.
B. Direct onsite observations of employees.
C. Town hall meetings with employees.
D. Face-to-face interviews with employees.

D. Face-to-face interviews with employees.

Question # 6

An internal auditor reviews a data population and calculates the mean, median, and range. What is the most likely purpose of performing this analytic technique?
A. To inform the classification of the data population.
B. To determine the completeness and accuracy of the data.
C. To identify whether the population contains outliers.
D. To determine whether duplicates in the data inflate the range.

C. To identify whether the population contains outliers.

Question # 7

The manager of the sales department wants to Increase the organization's net profit margin by 7% (from 43% in the prior year to 50% in the current year). Given the information provided in the table below, what would be the targeted sales amount for the current year?
A. $20,000,000
B. $24.500.000
C. $30.000.000
D. $35.200.000

D. $35.200.000

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