An organization has a large number of vendors supplying goods to its various branches across the region. The code of conduct statements signed by the employees specify that the employees or their families will not sell goods to the organization. However, during the internal audit of a branch, the internal auditor suspected that some of the employees may be supplying goods to the organization contrary to the code of conduct. The chief audit executive has requested that a thorough review be completed to identify the potential employee vendors.
Of the following tests, it would be least useful to compare [List A] with [List B].
[List A]
[List B]

Which of the following is not a direct benefit of control self-assessment (CSA)?

During the planning phase of an audit of the treasury function, an internal auditor conducted a risk assessment of the function in order to:

Which of the following statements is correct regarding the use of a program evaluation and review technique (PERT) model?
It makes use of a probability model to arrive at a realistic estimate of time necessary for completion of the audit engagement.
It requires that activities are performed in sequence such that each task is completed before the commencement of the next activity.
It remains fixed once completed to act as a baseline for measuring the performance of the audit staff following completion of the engagement.
It begins with the auditor-in-charge identifying the overall scope and then breaking down the audit engagement into identifiable activity units.

Which of the following conclusions would be appropriate for a beginning auditor performing an audit of a payroll department?