Which of the following factors could interfere with effective problem solving by an internal auditor?
I.Reacting to previous experiences with clients.
II.
Focusing only on the most likely cause.
III.
Correcting the symptoms of problems.

An internal auditor wants to identity potential ghost employees in the organization's payroll system The auditor extracts the following data
- Human resources data with employees' names addresses employment conditions and identification codes
- Payroll data
- Logs from entrance systems
With this data, which of the following types of ghost employees will the auditor be able to identify?

According to the Standards, which of the following best describes the responsibility of the chief audit executive (CAE) for approving the final engagement report?
* The CAE is responsible for obtaining management approval before issuing the final report.
* The CAE has overall responsibility for the report but can delegate the review and approval of the report.
* The CAE is responsible for obtaining senior management's approval before releasing the final report.
* The CAE is responsible for approving to whom and how the final report will be disseminated.

An organization decides to create an internal audit function and hires a new chief audit executive (CAE). Which of the following should the CAE first consider when developing the internal audit process?

As part of an operational audit of the shipping department, an auditor selected a sample of 45 daily shipping logs from the department's files. On 44 of the days, the log contained a sufficient number of shipments to meet the department's daily quota. Based on this test, the auditor concluded that the shipping department was effective at meeting its quotas. Which of the following is true about the auditor's conclusion?