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NEW QUESTION # 326
Which of the following is not considered one of the most common red flags for perpetrators of fraud?
Answer: B
Explanation:
Section: Volume D
NEW QUESTION # 327
Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1.Acceptance of CAATs findings by entity management.
2.Computer knowledge and expertise of the auditor.
3.Time constraints.
4.Level of audit risk.
Answer: D
NEW QUESTION # 328
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?
Answer: C
NEW QUESTION # 329
Which of the following is most likely to be an element of an effective compliance program?
Answer: D
Explanation:
Section: Volume B
NEW QUESTION # 330
While performing an accounts payable engagement,a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1.Ensure all tests use a random sampling technique. 2.Consider a judgmental approach for the sample size. 3.Assess testing errors through root cause analysis. 4.Ensure that the entire data set is tested.
Answer: B
NEW QUESTION # 331
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