While performing an accounts payable engagement,a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1.Ensure all tests use a random sampling technique. 2.Consider a judgmental approach for the sample size. 3.Assess testing errors through root cause analysis. 4.Ensure that the entire data set is tested.

Which of the following types of information would an internal auditor expect to find in the supporting documentation for a high-level accounts payable process flowchart?

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A computer system automatically locks a user's account after three unsuccessful attempts to log on.
Which type of control does this scenario represent?

An organization is beginning to implement an enterprise risk management program. One of the first steps is to develop a common risk language. Which of the following statements about a common risk language is true?