During an audit of an organization's accounts payable area, an internal auditor identified anomalies in the information examined that may indicate potential fraud. Which test should the auditor perform first to verify this?

During an engagement, an internal auditor decided to use variance analysis as an auditingtechniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?

During a payroll audit of a large organization, an auditor noted that the assistant personnel
director is responsible for many aspects of the computerized payroll system, including adding new employees in the system; entering direct-deposit information for employees; approving and entering all payroll changes; and providing training for system users. After discussions with the director of personnel, the auditor concluded that the director was not comfortable dealing withinformation technology issues and felt obliged to support all actions taken by the assistant director. The auditor shoulD.

During the planning stage of an assurance engagement, a payroll clerk informed the internal auditor that he is often asked to add new employees to the payroll without any formal new-hire documentation from human resources. The auditor is concerned that this increases the risk for fraud. To complete engagement planning, which of the following is the most appropriate next step for the auditor to take?

Which of the following steps would not be included in a program of selecting and developing human resources for an internal audit department?