{"id":1055,"date":"2024-01-17T11:30:10","date_gmt":"2024-01-17T11:30:10","guid":{"rendered":"https:\/\/exam.real4prep.com\/?p=1055"},"modified":"2024-01-17T11:30:10","modified_gmt":"2024-01-17T11:30:10","slug":"q95-q116-the-best-valid-iia-cia-part1-dumps-for-helping-passing-iia-cia-part1-exam","status":"publish","type":"post","link":"https:\/\/exam.real4prep.com\/ja\/2024\/01\/17\/q95-q116-the-best-valid-iia-cia-part1-dumps-for-helping-passing-iia-cia-part1-exam\/","title":{"rendered":"[Q95-Q116] The Best Valid IIA-CIA-Part1 Dumps for Helping Passing IIA-CIA-Part1 Exam!"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-left kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;left&quot;,&quot;id&quot;:&quot;1055&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;[Q95-Q116] The Best Valid IIA-CIA-Part1 Dumps for Helping Passing IIA-CIA-Part1 Exam!&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n<p><span style=\"font-size: 18px\"><strong><span style=\"color: red\">The Best Valid IIA-CIA-Part1 Dumps for Helping Passing IIA-CIA-Part1 Exam!<\/span><\/strong><\/span><\/p>\n<p><strong><span style=\"color: red\">UPDATED IIA IIA-CIA-Part1 Exam Questions &amp; Answer<\/span><\/strong><\/p>\n<div id=\"watu_quiz\" class=\"quiz-area single-page-quiz\">\n<form action=\"\" method=\"post\" class=\"quiz-form \" id=\"quiz-478\" >\n<div class='watu-question' id='question-1'><div class='question-content'><p><strong>NO.95<\/strong> Which of the following statements is true regarding the independent peer review process undertaken to fulfill the requirement for an external quality assessment?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9373' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36426' \/><div class='watu-question-choice'><input type='radio' name='answer-9373[]' id='answer-id-36426' class='answer answer-1 js-answer-label answerof-9373' value='36426' \/>&nbsp;<label for='answer-id-36426' id='answer-label-36426' class='js-answer-label answer label-1'><span class='answer'>Two individuals in the same internal audit activity may perform an independent peer review as long as they do not report to the same audit manager<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36427' \/><div class='watu-question-choice'><input type='radio' name='answer-9373[]' id='answer-id-36427' class='answer answer-1 php-answer-label answerof-9373' value='36427' \/>&nbsp;<label for='answer-id-36427' id='answer-label-36427' class='php-answer-label answer label-1'><span class='answer'>Individuals from a separate but related organization such as an affiliate may perform peer reviews<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36428' \/><div class='watu-question-choice'><input type='radio' name='answer-9373[]' id='answer-id-36428' class='answer answer-1 js-answer-label answerof-9373' value='36428' \/>&nbsp;<label for='answer-id-36428' id='answer-label-36428' class='js-answer-label answer label-1'><span class='answer'>Individuals working in separate internal audit activities may be considered independent as long as do not report to the same chief audit executive<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36429' \/><div class='watu-question-choice'><input type='radio' name='answer-9373[]' id='answer-id-36429' class='answer answer-1 js-answer-label answerof-9373' value='36429' \/>&nbsp;<label for='answer-id-36429' id='answer-label-36429' class='js-answer-label answer label-1'><span class='answer'>Peer reviews are generally less cost-effective than hiring an external quality assessor<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(1,this)' id='btn-1' value='See Answer'  \/><input type='hidden' id='questionType1' value='radio' class=''><\/div><div class='watu-question' id='question-2'><div class='question-content'><p><strong>NO.96<\/strong> Which of the following actions should the organization&#8217;s governing body perform to provide the most effective governance over the organization&#8217;s culture?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9374' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36430' \/><div class='watu-question-choice'><input type='radio' name='answer-9374[]' id='answer-id-36430' class='answer answer-2 js-answer-label answerof-9374' value='36430' \/>&nbsp;<label for='answer-id-36430' id='answer-label-36430' class='js-answer-label answer label-2'><span class='answer'>Coordinate control activities.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36431' \/><div class='watu-question-choice'><input type='radio' name='answer-9374[]' id='answer-id-36431' class='answer answer-2 php-answer-label answerof-9374' value='36431' \/>&nbsp;<label for='answer-id-36431' id='answer-label-36431' class='php-answer-label answer label-2'><span class='answer'>Provide direction.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36432' \/><div class='watu-question-choice'><input type='radio' name='answer-9374[]' id='answer-id-36432' class='answer answer-2 js-answer-label answerof-9374' value='36432' \/>&nbsp;<label for='answer-id-36432' id='answer-label-36432' class='js-answer-label answer label-2'><span class='answer'>Design key controls.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36433' \/><div class='watu-question-choice'><input type='radio' name='answer-9374[]' id='answer-id-36433' class='answer answer-2 js-answer-label answerof-9374' value='36433' \/>&nbsp;<label for='answer-id-36433' id='answer-label-36433' class='js-answer-label answer label-2'><span class='answer'>Deliver assurance.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(2,this)' id='btn-2' value='See Answer'  \/><input type='hidden' id='questionType2' value='radio' class=''><\/div><div class='watu-question' id='question-3'><div class='question-content'><p><strong>NO.97<\/strong> Which of the following would be the least desirable criteria against which to judge current operations of a company&#8217;s treasury function?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9375' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36434' \/><div class='watu-question-choice'><input type='radio' name='answer-9375[]' id='answer-id-36434' class='answer answer-3 php-answer-label answerof-9375' value='36434' \/>&nbsp;<label for='answer-id-36434' id='answer-label-36434' class='php-answer-label answer label-3'><span class='answer'>The operations of the treasury function as documented during the last audit engagement.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36435' \/><div class='watu-question-choice'><input type='radio' name='answer-9375[]' id='answer-id-36435' class='answer answer-3 js-answer-label answerof-9375' value='36435' \/>&nbsp;<label for='answer-id-36435' id='answer-label-36435' class='js-answer-label answer label-3'><span class='answer'>Company policies and procedures delegating authority and assigning responsibilities.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36436' \/><div class='watu-question-choice'><input type='radio' name='answer-9375[]' id='answer-id-36436' class='answer answer-3 js-answer-label answerof-9375' value='36436' \/>&nbsp;<label for='answer-id-36436' id='answer-label-36436' class='js-answer-label answer label-3'><span class='answer'>Finance textbook illustrations of generally accepted good treasury function practices.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36437' \/><div class='watu-question-choice'><input type='radio' name='answer-9375[]' id='answer-id-36437' class='answer answer-3 js-answer-label answerof-9375' value='36437' \/>&nbsp;<label for='answer-id-36437' id='answer-label-36437' class='js-answer-label answer label-3'><span class='answer'>Codification of best practices of the treasury function in relevant industries.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Section: Volume A<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(3,this)' id='btn-3' value='See Answer'  \/><input type='hidden' id='questionType3' value='radio' class=''><\/div><div class='watu-question' id='question-4'><div class='question-content'><p><strong>NO.98<\/strong> A government agency&#8217;s policy states that board members&#8217; travel and hospitality expenses must be audited annually. Which of following people or groups is most appropriate to perform this audit?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9376' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36438' \/><div class='watu-question-choice'><input type='radio' name='answer-9376[]' id='answer-id-36438' class='answer answer-4 php-answer-label answerof-9376' value='36438' \/>&nbsp;<label for='answer-id-36438' id='answer-label-36438' class='php-answer-label answer label-4'><span class='answer'>The government&#8217;s independent auditor.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36439' \/><div class='watu-question-choice'><input type='radio' name='answer-9376[]' id='answer-id-36439' class='answer answer-4 js-answer-label answerof-9376' value='36439' \/>&nbsp;<label for='answer-id-36439' id='answer-label-36439' class='js-answer-label answer label-4'><span class='answer'>The external auditors from an accounting firm.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36440' \/><div class='watu-question-choice'><input type='radio' name='answer-9376[]' id='answer-id-36440' class='answer answer-4 js-answer-label answerof-9376' value='36440' \/>&nbsp;<label for='answer-id-36440' id='answer-label-36440' class='js-answer-label answer label-4'><span class='answer'>The internal audit activity.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36441' \/><div class='watu-question-choice'><input type='radio' name='answer-9376[]' id='answer-id-36441' class='answer answer-4 js-answer-label answerof-9376' value='36441' \/>&nbsp;<label for='answer-id-36441' id='answer-label-36441' class='js-answer-label answer label-4'><span class='answer'>The agency&#8217;s chief compliance officer.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(4,this)' id='btn-4' value='See Answer'  \/><input type='hidden' id='questionType4' value='radio' class=''><\/div><div class='watu-question' id='question-5'><div class='question-content'><p><strong>NO.99<\/strong> An internal audit activity&#8217;s work schedule should always provide sufficient information to the audit committee to enable it to determine whether the proposed engagements:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9377' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36442' \/><div class='watu-question-choice'><input type='radio' name='answer-9377[]' id='answer-id-36442' class='answer answer-5 php-answer-label answerof-9377' value='36442' \/>&nbsp;<label for='answer-id-36442' id='answer-label-36442' class='php-answer-label answer label-5'><span class='answer'>Support the organization&#8217;s objectives.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36443' \/><div class='watu-question-choice'><input type='radio' name='answer-9377[]' id='answer-id-36443' class='answer answer-5 js-answer-label answerof-9377' value='36443' \/>&nbsp;<label for='answer-id-36443' id='answer-label-36443' class='js-answer-label answer label-5'><span class='answer'>Include sufficient fraud awareness.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36444' \/><div class='watu-question-choice'><input type='radio' name='answer-9377[]' id='answer-id-36444' class='answer answer-5 js-answer-label answerof-9377' value='36444' \/>&nbsp;<label for='answer-id-36444' id='answer-label-36444' class='js-answer-label answer label-5'><span class='answer'>Will likely result in the detection of any major risk exposures.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36445' \/><div class='watu-question-choice'><input type='radio' name='answer-9377[]' id='answer-id-36445' class='answer answer-5 js-answer-label answerof-9377' value='36445' \/>&nbsp;<label for='answer-id-36445' id='answer-label-36445' class='js-answer-label answer label-5'><span class='answer'>Are likely to detect control deficiencies.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(5,this)' id='btn-5' value='See Answer'  \/><input type='hidden' id='questionType5' value='radio' class=''><\/div><div class='watu-question' id='question-6'><div class='question-content'><p><strong>NO.100<\/strong> The board of directors of a global organization has found an increased number of reported cases of unethical practices since last year. To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, which of the following actions should be undertaken?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9378' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36446' \/><div class='watu-question-choice'><input type='radio' name='answer-9378[]' id='answer-id-36446' class='answer answer-6 js-answer-label answerof-9378' value='36446' \/>&nbsp;<label for='answer-id-36446' id='answer-label-36446' class='js-answer-label answer label-6'><span class='answer'>Request the internal audit activity to perform an ethics-related assurance engagement.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36447' \/><div class='watu-question-choice'><input type='radio' name='answer-9378[]' id='answer-id-36447' class='answer answer-6 js-answer-label answerof-9378' value='36447' \/>&nbsp;<label for='answer-id-36447' id='answer-label-36447' class='js-answer-label answer label-6'><span class='answer'>Offer in-house ethics-related training seminars for employees to attend.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36448' \/><div class='watu-question-choice'><input type='radio' name='answer-9378[]' id='answer-id-36448' class='answer answer-6 js-answer-label answerof-9378' value='36448' \/>&nbsp;<label for='answer-id-36448' id='answer-label-36448' class='js-answer-label answer label-6'><span class='answer'>Reaffirm the importance of the organization&#8217;s code of ethics to all employees.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36449' \/><div class='watu-question-choice'><input type='radio' name='answer-9378[]' id='answer-id-36449' class='answer answer-6 php-answer-label answerof-9378' value='36449' \/>&nbsp;<label for='answer-id-36449' id='answer-label-36449' class='php-answer-label answer label-6'><span class='answer'>Conduct an organizationwide employee survey on ethical practices<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(6,this)' id='btn-6' value='See Answer'  \/><input type='hidden' id='questionType6' value='radio' class=''><\/div><div class='watu-question' id='question-7'><div class='question-content'><p><strong>NO.101<\/strong> A production division received 45 responses to a customer-service survey distributed to 100 purchasing departments randomly selected from all customers who made purchases in the prior 12 months. Which of the following is the most likely reason that the division manager would be concerned about nonresponse bias in this situation?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9379' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36450' \/><div class='watu-question-choice'><input type='radio' name='answer-9379[]' id='answer-id-36450' class='answer answer-7 js-answer-label answerof-9379' value='36450' \/>&nbsp;<label for='answer-id-36450' id='answer-label-36450' class='js-answer-label answer label-7'><span class='answer'>The sample means and standard errors are more difficult to compute.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36451' \/><div class='watu-question-choice'><input type='radio' name='answer-9379[]' id='answer-id-36451' class='answer answer-7 php-answer-label answerof-9379' value='36451' \/>&nbsp;<label for='answer-id-36451' id='answer-label-36451' class='php-answer-label answer label-7'><span class='answer'>Those who did not respond may be systematically different from those who did.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36452' \/><div class='watu-question-choice'><input type='radio' name='answer-9379[]' id='answer-id-36452' class='answer answer-7 js-answer-label answerof-9379' value='36452' \/>&nbsp;<label for='answer-id-36452' id='answer-label-36452' class='js-answer-label answer label-7'><span class='answer'>The sample size is too small.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36453' \/><div class='watu-question-choice'><input type='radio' name='answer-9379[]' id='answer-id-36453' class='answer answer-7 js-answer-label answerof-9379' value='36453' \/>&nbsp;<label for='answer-id-36453' id='answer-label-36453' class='js-answer-label answer label-7'><span class='answer'>Confidence intervals are narrower.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Section: Volume C<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(7,this)' id='btn-7' value='See Answer'  \/><input type='hidden' id='questionType7' value='radio' class=''><\/div><div class='watu-question' id='question-8'><div class='question-content'><p><strong>NO.102<\/strong> The chairperson of an organization&#8217;s audit committee has obtained a risk management report that identifies significant industry concerns that impact the organization. The chairperson has asked the chief audit executive (CAE) to review these concerns and advise if they are relevant to the organization.<br \/>How should the CAE respond?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9380' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36454' \/><div class='watu-question-choice'><input type='radio' name='answer-9380[]' id='answer-id-36454' class='answer answer-8 js-answer-label answerof-9380' value='36454' \/>&nbsp;<label for='answer-id-36454' id='answer-label-36454' class='js-answer-label answer label-8'><span class='answer'>Accept the engagement but communicate only with the audit committee to protect the confidentiality of the request.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36455' \/><div class='watu-question-choice'><input type='radio' name='answer-9380[]' id='answer-id-36455' class='answer answer-8 js-answer-label answerof-9380' value='36455' \/>&nbsp;<label for='answer-id-36455' id='answer-label-36455' class='js-answer-label answer label-8'><span class='answer'>Decline the engagement because it is outside of the scope of the internal audit charter.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36456' \/><div class='watu-question-choice'><input type='radio' name='answer-9380[]' id='answer-id-36456' class='answer answer-8 js-answer-label answerof-9380' value='36456' \/>&nbsp;<label for='answer-id-36456' id='answer-label-36456' class='js-answer-label answer label-8'><span class='answer'>Decline the engagement because it impairs the internal audit activity&#8217;s independence.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36457' \/><div class='watu-question-choice'><input type='radio' name='answer-9380[]' id='answer-id-36457' class='answer answer-8 php-answer-label answerof-9380' value='36457' \/>&nbsp;<label for='answer-id-36457' id='answer-label-36457' class='php-answer-label answer label-8'><span class='answer'>Accept the engagement but inform senior management of the request.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(8,this)' id='btn-8' value='See Answer'  \/><input type='hidden' id='questionType8' value='radio' class=''><\/div><div class='watu-question' id='question-9'><div class='question-content'><p><strong>NO.103<\/strong> Which of the following activities most significantly increases the risk that a bank will make poor-quality loans to its customers?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9381' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36458' \/><div class='watu-question-choice'><input type='radio' name='answer-9381[]' id='answer-id-36458' class='answer answer-9 js-answer-label answerof-9381' value='36458' \/>&nbsp;<label for='answer-id-36458' id='answer-label-36458' class='js-answer-label answer label-9'><span class='answer'>Borrowers may not sign all required mortgage loan documentation.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36459' \/><div class='watu-question-choice'><input type='radio' name='answer-9381[]' id='answer-id-36459' class='answer answer-9 js-answer-label answerof-9381' value='36459' \/>&nbsp;<label for='answer-id-36459' id='answer-label-36459' class='js-answer-label answer label-9'><span class='answer'>Fees paid by the borrower at the time of the loan may not be deposited in a timely manner.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36460' \/><div class='watu-question-choice'><input type='radio' name='answer-9381[]' id='answer-id-36460' class='answer answer-9 js-answer-label answerof-9381' value='36460' \/>&nbsp;<label for='answer-id-36460' id='answer-label-36460' class='js-answer-label answer label-9'><span class='answer'>The bank&#8217;s loan documentation may not meet the government&#8217;s disclosure requirements.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36461' \/><div class='watu-question-choice'><input type='radio' name='answer-9381[]' id='answer-id-36461' class='answer answer-9 php-answer-label answerof-9381' value='36461' \/>&nbsp;<label for='answer-id-36461' id='answer-label-36461' class='php-answer-label answer label-9'><span class='answer'>Loan officers may override the lending criteria established by senior management.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Section: Volume A<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(9,this)' id='btn-9' value='See Answer'  \/><input type='hidden' id='questionType9' value='radio' class=''><\/div><div class='watu-question' id='question-10'><div class='question-content'><p><strong>NO.104<\/strong> According to NA guidance, which of the following is true regarding typical fraud schemes?<br \/>1. A diversion occurs when an employee has an undisclosed personal economic interest in a transaction that adversely affects<br \/>the organization.<br \/>2. Tax evasion is intentional reporting of false or misleading information on a tax return by an organization to reduce taxes owed.<br \/>3. Skimming involves stealing cash or assets from the organization and is normally concealed by adjusting the organization&#8217;s<br \/>records.<br \/>4, Disbursement fraud occurs when a person causes the organization to issue a payment for fictitious goods or services.<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9382' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36462' \/><div class='watu-question-choice'><input type='radio' name='answer-9382[]' id='answer-id-36462' class='answer answer-10 js-answer-label answerof-9382' value='36462' \/>&nbsp;<label for='answer-id-36462' id='answer-label-36462' class='js-answer-label answer label-10'><span class='answer'>1 and 3.B.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36463' \/><div class='watu-question-choice'><input type='radio' name='answer-9382[]' id='answer-id-36463' class='answer answer-10 js-answer-label answerof-9382' value='36463' \/>&nbsp;<label for='answer-id-36463' id='answer-label-36463' class='js-answer-label answer label-10'><span class='answer'>1 and 4.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36464' \/><div class='watu-question-choice'><input type='radio' name='answer-9382[]' id='answer-id-36464' class='answer answer-10 js-answer-label answerof-9382' value='36464' \/>&nbsp;<label for='answer-id-36464' id='answer-label-36464' class='js-answer-label answer label-10'><span class='answer'>2 and 3.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36465' \/><div class='watu-question-choice'><input type='radio' name='answer-9382[]' id='answer-id-36465' class='answer answer-10 php-answer-label answerof-9382' value='36465' \/>&nbsp;<label for='answer-id-36465' id='answer-label-36465' class='php-answer-label answer label-10'><span class='answer'>2 and 4.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(10,this)' id='btn-10' value='See Answer'  \/><input type='hidden' id='questionType10' value='radio' class=''><\/div><div class='watu-question' id='question-11'><div class='question-content'><p><strong>NO.105<\/strong> An auditor is using audit software to check inventory accuracy.<br \/>Which of the following would be an indicator of poor input edit controls?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9383' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36466' \/><div class='watu-question-choice'><input type='radio' name='answer-9383[]' id='answer-id-36466' class='answer answer-11 js-answer-label answerof-9383' value='36466' \/>&nbsp;<label for='answer-id-36466' id='answer-label-36466' class='js-answer-label answer label-11'><span class='answer'>Negative quantities on hand.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36467' \/><div class='watu-question-choice'><input type='radio' name='answer-9383[]' id='answer-id-36467' class='answer answer-11 js-answer-label answerof-9383' value='36467' \/>&nbsp;<label for='answer-id-36467' id='answer-label-36467' class='js-answer-label answer label-11'><span class='answer'>Total dollar values of zero for some parts.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36468' \/><div class='watu-question-choice'><input type='radio' name='answer-9383[]' id='answer-id-36468' class='answer answer-11 php-answer-label answerof-9383' value='36468' \/>&nbsp;<label for='answer-id-36468' id='answer-label-36468' class='php-answer-label answer label-11'><span class='answer'>Alpha characters in the field for order lead time.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36469' \/><div class='watu-question-choice'><input type='radio' name='answer-9383[]' id='answer-id-36469' class='answer answer-11 js-answer-label answerof-9383' value='36469' \/>&nbsp;<label for='answer-id-36469' id='answer-label-36469' class='js-answer-label answer label-11'><span class='answer'>Reorder levels set too high.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(11,this)' id='btn-11' value='See Answer'  \/><input type='hidden' id='questionType11' value='radio' class=''><\/div><div class='watu-question' id='question-12'><div class='question-content'><p><strong>NO.106<\/strong> According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?<br \/>1. Consult on CSR program design and implementation.<br \/>2. Serve as an advisor on CSR governance and risk management.<br \/>3. Review third parties for contractual compliance with CSR terms.<br \/>4. Identify and mitigate risks to help meet the CSR program objectives.<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9384' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36470' \/><div class='watu-question-choice'><input type='radio' name='answer-9384[]' id='answer-id-36470' class='answer answer-12 php-answer-label answerof-9384' value='36470' \/>&nbsp;<label for='answer-id-36470' id='answer-label-36470' class='php-answer-label answer label-12'><span class='answer'>1,2, and 3,<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36471' \/><div class='watu-question-choice'><input type='radio' name='answer-9384[]' id='answer-id-36471' class='answer answer-12 js-answer-label answerof-9384' value='36471' \/>&nbsp;<label for='answer-id-36471' id='answer-label-36471' class='js-answer-label answer label-12'><span class='answer'>1 2, and 4.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36472' \/><div class='watu-question-choice'><input type='radio' name='answer-9384[]' id='answer-id-36472' class='answer answer-12 js-answer-label answerof-9384' value='36472' \/>&nbsp;<label for='answer-id-36472' id='answer-label-36472' class='js-answer-label answer label-12'><span class='answer'>1, 3, and 4.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36473' \/><div class='watu-question-choice'><input type='radio' name='answer-9384[]' id='answer-id-36473' class='answer answer-12 js-answer-label answerof-9384' value='36473' \/>&nbsp;<label for='answer-id-36473' id='answer-label-36473' class='js-answer-label answer label-12'><span class='answer'>2, 3, and 4.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(12,this)' id='btn-12' value='See Answer'  \/><input type='hidden' id='questionType12' value='radio' class=''><\/div><div class='watu-question' id='question-13'><div class='question-content'><p><strong>NO.107<\/strong> Which of the following data collection strategies systematically tests the effects of various factors on an outcome?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9385' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36474' \/><div class='watu-question-choice'><input type='radio' name='answer-9385[]' id='answer-id-36474' class='answer answer-13 js-answer-label answerof-9385' value='36474' \/>&nbsp;<label for='answer-id-36474' id='answer-label-36474' class='js-answer-label answer label-13'><span class='answer'>Content analysis.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36475' \/><div class='watu-question-choice'><input type='radio' name='answer-9385[]' id='answer-id-36475' class='answer answer-13 js-answer-label answerof-9385' value='36475' \/>&nbsp;<label for='answer-id-36475' id='answer-label-36475' class='js-answer-label answer label-13'><span class='answer'>Sampling.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36476' \/><div class='watu-question-choice'><input type='radio' name='answer-9385[]' id='answer-id-36476' class='answer answer-13 js-answer-label answerof-9385' value='36476' \/>&nbsp;<label for='answer-id-36476' id='answer-label-36476' class='js-answer-label answer label-13'><span class='answer'>Evaluation synthesis.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36477' \/><div class='watu-question-choice'><input type='radio' name='answer-9385[]' id='answer-id-36477' class='answer answer-13 php-answer-label answerof-9385' value='36477' \/>&nbsp;<label for='answer-id-36477' id='answer-label-36477' class='php-answer-label answer label-13'><span class='answer'>Modeling.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(13,this)' id='btn-13' value='See Answer'  \/><input type='hidden' id='questionType13' value='radio' class=''><\/div><div class='watu-question' id='question-14'><div class='question-content'><p><strong>NO.108<\/strong> In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers&#8217; accounts?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9386' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36478' \/><div class='watu-question-choice'><input type='radio' name='answer-9386[]' id='answer-id-36478' class='answer answer-14 js-answer-label answerof-9386' value='36478' \/>&nbsp;<label for='answer-id-36478' id='answer-label-36478' class='js-answer-label answer label-14'><span class='answer'>Invoices are not being mailed to customers.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36479' \/><div class='watu-question-choice'><input type='radio' name='answer-9386[]' id='answer-id-36479' class='answer answer-14 php-answer-label answerof-9386' value='36479' \/>&nbsp;<label for='answer-id-36479' id='answer-label-36479' class='php-answer-label answer label-14'><span class='answer'>An employee is tampering with customer checks.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36480' \/><div class='watu-question-choice'><input type='radio' name='answer-9386[]' id='answer-id-36480' class='answer answer-14 js-answer-label answerof-9386' value='36480' \/>&nbsp;<label for='answer-id-36480' id='answer-label-36480' class='js-answer-label answer label-14'><span class='answer'>Employees are submitting fraudulent expense reports.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36481' \/><div class='watu-question-choice'><input type='radio' name='answer-9386[]' id='answer-id-36481' class='answer answer-14 js-answer-label answerof-9386' value='36481' \/>&nbsp;<label for='answer-id-36481' id='answer-label-36481' class='js-answer-label answer label-14'><span class='answer'>The customer service department is not forwarding complaints to the accounts receivable department.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(14,this)' id='btn-14' value='See Answer'  \/><input type='hidden' id='questionType14' value='radio' class=''><\/div><div class='watu-question' id='question-15'><div class='question-content'><p><strong>NO.109<\/strong> An internal auditor needs to recommend a policy element to be included in an organization&#8217;s code of ethics. Which of the following recommendations would be most effective?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9387' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36482' \/><div class='watu-question-choice'><input type='radio' name='answer-9387[]' id='answer-id-36482' class='answer answer-15 js-answer-label answerof-9387' value='36482' \/>&nbsp;<label for='answer-id-36482' id='answer-label-36482' class='js-answer-label answer label-15'><span class='answer'>Ethics should vary with local customs in the organization&#8217;s foreign operations.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36483' \/><div class='watu-question-choice'><input type='radio' name='answer-9387[]' id='answer-id-36483' class='answer answer-15 js-answer-label answerof-9387' value='36483' \/>&nbsp;<label for='answer-id-36483' id='answer-label-36483' class='js-answer-label answer label-15'><span class='answer'>Whistleblowing should be discouraged because it can cause distrust among employees.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36484' \/><div class='watu-question-choice'><input type='radio' name='answer-9387[]' id='answer-id-36484' class='answer answer-15 php-answer-label answerof-9387' value='36484' \/>&nbsp;<label for='answer-id-36484' id='answer-label-36484' class='php-answer-label answer label-15'><span class='answer'>Ethical behavior should be incorporated into performance evaluations.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36485' \/><div class='watu-question-choice'><input type='radio' name='answer-9387[]' id='answer-id-36485' class='answer answer-15 js-answer-label answerof-9387' value='36485' \/>&nbsp;<label for='answer-id-36485' id='answer-label-36485' class='js-answer-label answer label-15'><span class='answer'>Senior management should be granted specific exemptions to the code of ethics.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(15,this)' id='btn-15' value='See Answer'  \/><input type='hidden' id='questionType15' value='radio' class=''><\/div><div class='watu-question' id='question-16'><div class='question-content'><p><strong>NO.110<\/strong> An internal auditor is providing consulting services on an area he was responsible for three years ago. Part of the consulting scope covers a review of a performance measuring system that the auditor helped to develop. What is the best course of action for the auditor to take concerning the consulting service?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9388' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36486' \/><div class='watu-question-choice'><input type='radio' name='answer-9388[]' id='answer-id-36486' class='answer answer-16 js-answer-label answerof-9388' value='36486' \/>&nbsp;<label for='answer-id-36486' id='answer-label-36486' class='js-answer-label answer label-16'><span class='answer'>Accept the consulting services only after receiving approval to do so from the board.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36487' \/><div class='watu-question-choice'><input type='radio' name='answer-9388[]' id='answer-id-36487' class='answer answer-16 js-answer-label answerof-9388' value='36487' \/>&nbsp;<label for='answer-id-36487' id='answer-label-36487' class='js-answer-label answer label-16'><span class='answer'>Accept the consulting services. The objectivity won&#8217;t be impaired if it has been more than a year since he last worked in the area under review.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36488' \/><div class='watu-question-choice'><input type='radio' name='answer-9388[]' id='answer-id-36488' class='answer answer-16 js-answer-label answerof-9388' value='36488' \/>&nbsp;<label for='answer-id-36488' id='answer-label-36488' class='js-answer-label answer label-16'><span class='answer'>Refrain from providing the consulting service because he was responsible for that area and his objectivity will be impaired,<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36489' \/><div class='watu-question-choice'><input type='radio' name='answer-9388[]' id='answer-id-36489' class='answer answer-16 php-answer-label answerof-9388' value='36489' \/>&nbsp;<label for='answer-id-36489' id='answer-label-36489' class='php-answer-label answer label-16'><span class='answer'>Disclose the potential impairment to the customer before accepting the consulting engagement<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(16,this)' id='btn-16' value='See Answer'  \/><input type='hidden' id='questionType16' value='radio' class=''><\/div><div class='watu-question' id='question-17'><div class='question-content'><p><strong>NO.111<\/strong> An internal audit activity has made a preliminary determination that a division of the organization has employed improper accounting practices.<br \/>Upon being informed, the head of the organization instructs the chief audit executive (CAE) to cease the investigation and to withhold the information from external auditors.<br \/>Which course of action should the CAE follow?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9389' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36490' \/><div class='watu-question-choice'><input type='radio' name='answer-9389[]' id='answer-id-36490' class='answer answer-17 js-answer-label answerof-9389' value='36490' \/>&nbsp;<label for='answer-id-36490' id='answer-label-36490' class='js-answer-label answer label-17'><span class='answer'>Report the communication to the organization&#8217;s general counsel.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36491' \/><div class='watu-question-choice'><input type='radio' name='answer-9389[]' id='answer-id-36491' class='answer answer-17 php-answer-label answerof-9389' value='36491' \/>&nbsp;<label for='answer-id-36491' id='answer-label-36491' class='php-answer-label answer label-17'><span class='answer'>Report the instruction to the chairperson of the audit committee.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36492' \/><div class='watu-question-choice'><input type='radio' name='answer-9389[]' id='answer-id-36492' class='answer answer-17 js-answer-label answerof-9389' value='36492' \/>&nbsp;<label for='answer-id-36492' id='answer-label-36492' class='js-answer-label answer label-17'><span class='answer'>Inform the head of the organization that the investigation will continue as planned.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36493' \/><div class='watu-question-choice'><input type='radio' name='answer-9389[]' id='answer-id-36493' class='answer answer-17 js-answer-label answerof-9389' value='36493' \/>&nbsp;<label for='answer-id-36493' id='answer-label-36493' class='js-answer-label answer label-17'><span class='answer'>Inform the external auditors of the findings and the mandate to stop investigating.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Section: Volume D<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(17,this)' id='btn-17' value='See Answer'  \/><input type='hidden' id='questionType17' value='radio' class=''><\/div><div class='watu-question' id='question-18'><div class='question-content'><p><strong>NO.112<\/strong> In its five years of existence, an internal audit activity conducted a single internal assessment of its quality assurance and improvement program (QAIP). The results of that assessment showed that the internal audit activity did not conform with the Standards. Prior to this, an external assessment of the internal audit activity&#8217;s QAIP was conducted, which reported that the internal audit activity was in conformance with the Standards. Considering the two assessments, what would be the internal audit activity&#8217;s current state of conformance with the Standards?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9390' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36494' \/><div class='watu-question-choice'><input type='radio' name='answer-9390[]' id='answer-id-36494' class='answer answer-18 js-answer-label answerof-9390' value='36494' \/>&nbsp;<label for='answer-id-36494' id='answer-label-36494' class='js-answer-label answer label-18'><span class='answer'>Conformance with the Standards.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36495' \/><div class='watu-question-choice'><input type='radio' name='answer-9390[]' id='answer-id-36495' class='answer answer-18 php-answer-label answerof-9390' value='36495' \/>&nbsp;<label for='answer-id-36495' id='answer-label-36495' class='php-answer-label answer label-18'><span class='answer'>Nonconformance with the Standards<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36496' \/><div class='watu-question-choice'><input type='radio' name='answer-9390[]' id='answer-id-36496' class='answer answer-18 js-answer-label answerof-9390' value='36496' \/>&nbsp;<label for='answer-id-36496' id='answer-label-36496' class='js-answer-label answer label-18'><span class='answer'>Unable to determine conformance with the Standards.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36497' \/><div class='watu-question-choice'><input type='radio' name='answer-9390[]' id='answer-id-36497' class='answer answer-18 js-answer-label answerof-9390' value='36497' \/>&nbsp;<label for='answer-id-36497' id='answer-label-36497' class='js-answer-label answer label-18'><span class='answer'>Partial conformance with the Standards<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(18,this)' id='btn-18' value='See Answer'  \/><input type='hidden' id='questionType18' value='radio' class=''><\/div><div class='watu-question' id='question-19'><div class='question-content'><p><strong>NO.113<\/strong> Which of the following controls would best mitigate the risk of fraud in the bidding process?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9391' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36498' \/><div class='watu-question-choice'><input type='radio' name='answer-9391[]' id='answer-id-36498' class='answer answer-19 js-answer-label answerof-9391' value='36498' \/>&nbsp;<label for='answer-id-36498' id='answer-label-36498' class='js-answer-label answer label-19'><span class='answer'>Have a bidding committee open the tender bids.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36499' \/><div class='watu-question-choice'><input type='radio' name='answer-9391[]' id='answer-id-36499' class='answer answer-19 php-answer-label answerof-9391' value='36499' \/>&nbsp;<label for='answer-id-36499' id='answer-label-36499' class='php-answer-label answer label-19'><span class='answer'>Restrict the time to submit tender bids.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36500' \/><div class='watu-question-choice'><input type='radio' name='answer-9391[]' id='answer-id-36500' class='answer answer-19 js-answer-label answerof-9391' value='36500' \/>&nbsp;<label for='answer-id-36500' id='answer-label-36500' class='js-answer-label answer label-19'><span class='answer'>Keep minutes of pre-bid meetings.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36501' \/><div class='watu-question-choice'><input type='radio' name='answer-9391[]' id='answer-id-36501' class='answer answer-19 js-answer-label answerof-9391' value='36501' \/>&nbsp;<label for='answer-id-36501' id='answer-label-36501' class='js-answer-label answer label-19'><span class='answer'>Allow the higher tenders to rebid.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(19,this)' id='btn-19' value='See Answer'  \/><input type='hidden' id='questionType19' value='radio' class=''><\/div><div class='watu-question' id='question-20'><div class='question-content'><p><strong>NO.114<\/strong> Auditors 1, 2, and 3 work out of various offices. Each must be assigned to one, and only one, of three audit locations (A, B, or C). The cost of sending each auditor to each location is listed below:<br \/>Audit Locations<br \/>Auditor 1<br \/>A<br \/>B<br \/>C<br \/>Auditor 2<br \/>$200<br \/>$300<br \/>$400<br \/>Auditor 3<br \/>$400<br \/>$300<br \/>$600<br \/>Auditor 4<br \/>$200<br \/>$200<br \/>$500<br \/>The minimum cost with which this assignment can be accomplished is:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9392' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36502' \/><div class='watu-question-choice'><input type='radio' name='answer-9392[]' id='answer-id-36502' class='answer answer-20 js-answer-label answerof-9392' value='36502' \/>&nbsp;<label for='answer-id-36502' id='answer-label-36502' class='js-answer-label answer label-20'><span class='answer'>$800<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36503' \/><div class='watu-question-choice'><input type='radio' name='answer-9392[]' id='answer-id-36503' class='answer answer-20 php-answer-label answerof-9392' value='36503' \/>&nbsp;<label for='answer-id-36503' id='answer-label-36503' class='php-answer-label answer label-20'><span class='answer'>$900<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36504' \/><div class='watu-question-choice'><input type='radio' name='answer-9392[]' id='answer-id-36504' class='answer answer-20 js-answer-label answerof-9392' value='36504' \/>&nbsp;<label for='answer-id-36504' id='answer-label-36504' class='js-answer-label answer label-20'><span class='answer'>$1, 000<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36505' \/><div class='watu-question-choice'><input type='radio' name='answer-9392[]' id='answer-id-36505' class='answer answer-20 js-answer-label answerof-9392' value='36505' \/>&nbsp;<label for='answer-id-36505' id='answer-label-36505' class='js-answer-label answer label-20'><span class='answer'>$1, 100<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'>Section: Volume A<\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(20,this)' id='btn-20' value='See Answer'  \/><input type='hidden' id='questionType20' value='radio' class=''><\/div><div class='watu-question' id='question-21'><div class='question-content'><p><strong>NO.115<\/strong> Using the internal audit department to coordinate regulatory examiners&#8217; efforts is beneficial to the organization because internal auditors can:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9393' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36506' \/><div class='watu-question-choice'><input type='radio' name='answer-9393[]' id='answer-id-36506' class='answer answer-21 js-answer-label answerof-9393' value='36506' \/>&nbsp;<label for='answer-id-36506' id='answer-label-36506' class='js-answer-label answer label-21'><span class='answer'>Influence regulatory interpretation of law to better match corporate practice.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36507' \/><div class='watu-question-choice'><input type='radio' name='answer-9393[]' id='answer-id-36507' class='answer answer-21 js-answer-label answerof-9393' value='36507' \/>&nbsp;<label for='answer-id-36507' id='answer-label-36507' class='js-answer-label answer label-21'><span class='answer'>Recommend changes to the scope of the regulatory examiners&#8217; review.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36508' \/><div class='watu-question-choice'><input type='radio' name='answer-9393[]' id='answer-id-36508' class='answer answer-21 js-answer-label answerof-9393' value='36508' \/>&nbsp;<label for='answer-id-36508' id='answer-label-36508' class='js-answer-label answer label-21'><span class='answer'>Perform fieldwork for the regulatory examiners and thus shorten the regulatory examiners&#8217; review.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36509' \/><div class='watu-question-choice'><input type='radio' name='answer-9393[]' id='answer-id-36509' class='answer answer-21 php-answer-label answerof-9393' value='36509' \/>&nbsp;<label for='answer-id-36509' id='answer-label-36509' class='php-answer-label answer label-21'><span class='answer'>Supply evidence of adequate compliance testing through internal audit workpapers and reports.<\/span><\/label><\/div>\n<\/div><div class='show-question-feedback' style='display:none;'><\/div><input type='button' class='showchecked' style='margin: 10px 0;' onclick='showanswer1(21,this)' id='btn-21' value='See Answer'  \/><input type='hidden' id='questionType21' value='radio' class=''><\/div><div class='watu-question' id='question-22'><div class='question-content'><p><strong>NO.116<\/strong> The internal audit activity&#8217;s role in the risk assessment and management processes of an organization is determined by the:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='9394' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36510' \/><div class='watu-question-choice'><input type='radio' name='answer-9394[]' id='answer-id-36510' class='answer answer-22 php-answer-label answerof-9394' value='36510' \/>&nbsp;<label for='answer-id-36510' id='answer-label-36510' class='php-answer-label answer label-22'><span class='answer'>Board of directors.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36511' \/><div class='watu-question-choice'><input type='radio' name='answer-9394[]' id='answer-id-36511' class='answer answer-22 js-answer-label answerof-9394' value='36511' \/>&nbsp;<label for='answer-id-36511' id='answer-label-36511' class='js-answer-label answer label-22'><span class='answer'>Chief audit executive.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36512' \/><div class='watu-question-choice'><input type='radio' name='answer-9394[]' id='answer-id-36512' class='answer answer-22 js-answer-label answerof-9394' value='36512' \/>&nbsp;<label for='answer-id-36512' id='answer-label-36512' class='js-answer-label answer label-22'><span class='answer'>Risk management department.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='36513' \/><div class='watu-question-choice'><input type='radio' name='answer-9394[]' id='answer-id-36513' class='answer answer-22 js-answer-label answerof-9394' value='36513' \/>&nbsp;<label for='answer-id-36513' id='answer-label-36513' class='js-answer-label answer label-22'><span class='answer'>External 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