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NEW QUESTION 44 Which of the following activities is most likely to require a fraud specialist to supplement the knowledge and skills of the internal audit activity?

• A. Interrogating a suspected fraudster.
• B. Planning an engagement of the area in which fraud is suspected.
• C. Completing a process review to improve controls to prevent fraud.
• D. Employing audit tests to detect fraud.

Answer: D   NEW QUESTION 45 Which of the following does not provide operational assurance that a computer system is operating properly?

• A. Performing a system audit.
• B. Testing policy compliance.
• C. Conducting system monitoring.
• D. Making system changes.

Answer: D   NEW QUESTION 46 In order to provide useful information for an organization's risk management decisions, which of the following factors is least important to assess?

• A. The risk levels of current and future events.
• B. The potential for eliminating risk factors.
• C. The underlying causes of the risk.
• D. The impact of the risk on the organization's objectives.

Answer: B   NEW QUESTION 47 ......