An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?

An internal auditor is reviewing a new automated human resources system. The system contains a table of pay rates which are matched to the employee job classifications. The best control to ensure that the table is updated correctly for only valid pay changes would be to:

A post-audit questionnaire sent to audit clients is an effective mechanism for:

Which of the following are key characteristics of enterprise risk management?
It considers risk in the formulation of strategy.
It applies risk management in some units of an entity.
It takes a portfolio view of risks throughout the enterprise.
It restricts the organization's ability to seize opportunities inherent in future events.

A governmental auditor was assigned to determine reasons why the students in one region scored significantly higher on education evaluation tests than did the students in another region. Previous research showed that there is a direct correlation between public financial support and student results.
Which of the following is most likely to explain the difference in the regional results?