A.Exclude the relative's information from the audited work and proceed with the audit engagement.

B.Proceed with the audit engagement but disclose in the engagement final communication that the relative is a customer.

C.Immediately withdraw from the audit engagement.

D.Notify management and the chief audit executive (CAE) and have the CAE determine whether the auditor should continue with the audit engagement.

A.Management principles.

B.Computerized information systems.

C.Fundamentals of accounting, economics, and finance.

D.Internal audit standards, procedures, and techniques.

A.An internal auditor evaluates the significant risks arising from a consulting engagement.

B.An internal auditor declares that he would have a conflict of interest in providing planned audit support.

C.An internal auditor has been given sufficient authority to access documents needed to make an appraisal of an issue.

D.An internal auditor uses technology-based audit techniques to ensure that all significant risks are identified.

A.Internal auditors adhere to The IIA's Code of Ethics.

B.Internal auditors complete a program of continuing professional development.

C.Internal auditors work collaboratively with their engagement team.

D.Internal auditors meet with operational management at each phase of the audit process.

A.Unlawful conversion of assets that are in the possession of an employee.

B.Stealing of material of value by unknown persons from outside the organization.

C.Favors from a supplier that is attempting to gain advantage when selling its products.

D.Misrepresentation of material facts in order to mislead others to part with something of value.