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IIA Practice of Internal Auditing Sample Questions (Q344-Q349):
NEW QUESTION # 344
Which of the following statistical sampling approaches is the most appropriate for testing a population for fraud?
Answer: C
Explanation:
Discovery sampling is a statistical sampling method that is specifically designed for detecting fraud or other irregularities. It is most appropriate when the auditor expects that deviations or fraud may be rare but significant if found.
Detailed Explanation:
Discovery Sampling:
Discovery sampling is used when the auditor is trying to identify at least one occurrence of a particular event, such as fraud. The sample is designed so that if a single error is found, it suggests that more may exist within the population, warranting further investigation.
Application in Fraud Detection:
Discovery sampling is effective in fraud detection because it focuses on identifying whether any instances of fraud exist within a population. This approach is well-suited for situations where even a small number of fraudulent transactions could have a significant impact.
IIA Practice Guide on Statistical Sampling:
The IIA suggests that discovery sampling is appropriate when the goal is to find the presence of an error or fraud, particularly in populations where such occurrences are expected to be infrequent.
Why Not Other Options?
Option B (Stop-or-go sampling): This method is used to control the risk of over-auditing when errors are expected to be low, but it is not specifically designed for fraud detection.
Option C (Haphazard sampling): This is a non-statistical sampling method and is not appropriate for systematic fraud detection.
Option D (Stratified attribute sampling): This method divides the population into subgroups but is not specifically aimed at discovering fraud.
Conclusion: Option A is correct because discovery sampling is the most appropriate statistical method for testing a population for fraud, as it is designed to detect even a small number of significant deviations, consistent with IIA guidance.
NEW QUESTION # 345
Which of the following is the most appropriate step for the chief audit executive to take in order to avoid defamation of character of the principal suspect in a fraud investigation?
Answer: B
NEW QUESTION # 346
A chief audit executive (CAE) a developing a work program for an upcoming engagement that will review an organization's small contracting services. When of the following would the CAT need to consider most when developing the work program?
Answer: C
Explanation:
When developing the work program for an engagement reviewing an organization's small contracting services, the chief audit executive (CAE) should consider the organization's recent changes to how it processes payments. Changes in payment processing can significantly impact the control environment and may introduce new risks or control gaps. Understanding these changes will help the CAE design appropriate audit procedures to evaluate the effectiveness of the controls over the new processes.
:
The Institute of Internal Auditors (IIA) Practice Guide: Developing the Internal Audit Strategic Plan IIA Standard 2200 - Engagement Planning
NEW QUESTION # 347
An IT auditor is reviewing the access controls in an organization's accounting application. The auditor intends to deploy a tool that can help test the logical controls embedded in the system to ensure employee access is granted according to need. Which of the following would help achieve this objective?
Answer: A
Explanation:
Generalized audit software (GAS) is designed to assist auditors in performing data analysis and testing the logical controls embedded within information systems. This type of software can help an IT auditor review access controls by analyzing user permissions, access logs, and other relevant data to ensure that access is granted according to the principle of least privilege and organizational policies. GAS tools are versatile and can handle large volumes of data, making them suitable for testing logical controls in an accounting application.References:
* The Institute of Internal Auditors (IIA) - Global Technology Audit Guide (GTAG) 1: Information Technology Controls
NEW QUESTION # 348
The internal auditor is asked to conduct an investigation involving a suspected fraud. According to the Standards, which of the following statements regarding the investigation process is false?
Answer: C
NEW QUESTION # 349
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