During the development of a purchasing system, an auditor reviewed the payment authorization program. Which of the following actions should the auditor recommend for a situation in which the quantity invoiced is greater than the quantity received?

Which of the following describes an internal auditor's responsibilities to include audit procedures to detect fraud in audits of a multinational organization?

During an audit of an ethics program, which of the following procedures are most appropriate to evaluate the effectiveness of the program?
Testing whether corrective actions taken on involved parties breaching the ethics program are adequate.
Testing whether all employees are mandated through policy to comply with the ethics program.
Testing whether all employees are required to confirm in writing their compliance with the ethics program.
Testing through surveys employee's level of understanding and commitment to the ethics program.

In a review of an electronic data interchange application using a third-party service provider, the auditor should:
I. Ensure encryption keys meet International Organization for Standardization (ISO) standards.
II. Determine whether an independent review of the service provider's operation has been conducted.
III. Verify that only public-switched data networks are used by the service provider.
IV.
Verify that the service provider's contracts include necessary clauses, such as the right to audit.

A manufacturing process could create hazardous waste at several production stages, from raw materials handling to finished goods storage. If the objective of a pollution prevention audit engagement is to identify opportunities for minimizing waste, in what order should the following opportunities be considered?
1. Recycling and reuse.
2. Elimination at the source.
4. Energy conservation.
5. Recovery as a usable product Treatment.