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NEW QUESTION 45
An employee is more likely to commit fraud if which of the following red flags are present?
1. The employee believes that he is being underpaid and deserves a higher salary.
2. The employee is close to retirement and has expressed a desire to take an expensive trip around the world.
3. The employee has personal financial problems and seems very unhappy.
4. The employee is spending much more time at the office than usual and has been asking about opportunities for professional advancement.
- A. 2 and 4 only
- B. 1 and 3 only
- C. 3 and 4 only
- D. 1 and 2 only
Answer: B
Explanation:
Section: Volume D
NEW QUESTION 46
The results of an assessment of the adequacy of controls would be considered incomplete or misleading unless the internal auditor considers which of the following?
- A. Use of computer-assisted auditing techniques.
- B. IT security controls
- C. Number of mitigating controls.
- D. Effectiveness of the control environment
Answer: D
NEW QUESTION 47
Why is a code of ethics for the internal audit profession necessary?
- A. It requires auditors to exhibit loyalty to their organizations.
- B. It provides auditors with protection from lawsuits.
- C. It ensures that all members of the profession possess the same level of competence.
- D. It guides internal auditors in their service to others.
Answer: D
NEW QUESTION 48
In addition to data protection, which of the following is a control that is typically used by companies to safeguard the privacy rights of their customers?
I. End-user computing.
II. Encryption of data.
III. Spyware.
IV. Intrusion detection.
- A. II only
- B. I, II, and IV only
- C. II and IV only
- D. I and III only
Answer: C
Explanation:
Section: Volume B
NEW QUESTION 49
……
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