IIA-Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement

An internal auditor is discussing an audit problem with an engagement client. While listening to the client, the internal auditor should:

An auditor is using an internal control questionnaire as part of a preliminary survey. Which of the following is the best reason for the auditor to interview management regarding the questionnaire responses?

Many questionnaires are made up of a series of different questions that use the same response categories (for example: strongly agree, agree, neither, disagree, strongly disagree). Some designs will have different groups of respondents answer alternate versions of the questionnaire that present the questions in different orders and reverse the orientation of the endpoints of the scale (for example: agree on the right and disagree on the left). The purpose of such questionnaire variations is to:

An auditor used a questionnaire during an interview to gather information about the nature of credit sales processing. The questionnaire did not cover some pertinent information offered by the person being interviewed, and the auditor did not document the potential problems for further investigation.
The primary deficiency with the above process is that:

The use of standard operating procedure questionnaires in audit fieldwork can be beneficial because.

Checklists used to assess audit risk have been criticized for all of the following reasons except:

A limitation of using ratio analysis in an audit engagement is that it:

Which of the following would cause a company's accounts receivable turnover ratio to decrease steadily over a three-year period?

Which of the following would be the best audit procedure to use to determine if a division's unusually high sales and gross margin for November and December were the result of fraudulently recorded sales?

Which of the following factors could interfere with effective problem solving by an internal auditor?