How often The internal audit process and fieldwork is asked
6 of 6
papers asked it
avg 25 marks · last May 2017
Worth 3–10 marks when it appears as a written question, plus 23 multiple-choice items.
Where it was asked
The questions
May/Jun 2013, Q1.31.5 marks · multiple choice
Identify which one of the following alternatives is NOT an internal audit procedure: recalculating the depreciation of fixed assets; verifying that there are two signatures of senior officials on all cheques; recommending improvements for the internal control system; or observing the daily clocking in of employees.
May/Jun 2013, Q1.41.5 marks · multiple choice
Determine with whom the primary responsibility rests for establishing and maintaining an internal control system.
May/Jun 2013, Q1.61.5 marks · multiple choice
Select the alternative that correctly completes this statement: in order to be sufficient, audit evidence must...
May/Jun 2013, Q1.71.5 marks · multiple choice
Determine for whose primary benefit the internal auditor prepares working papers.
May/Jun 2013, Q1.81.5 marks · multiple choice
During an internal audit of sales representatives' travel expenses, the internal auditor first calculates the average travel expenses per day for each sales representative, and then examines the detailed receipts of those representatives who have high daily averages. Identify which type of audit evidence these audit procedures represent.
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