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When planning the work program for an assurance engagement, an internal auditor should first review the department's business objectives and then:

During an internal audit, an organization's processing department is found to have incidences of both duplicate invoices and notices from customers that purchased goods were not received. The department under review insists that some of these reports are false and that others were isolated oversights due to understaffing.

Which of the following tests would best help the internal auditor detect fraudulent activity?

Which of the following would have the least impact (either positive or negative) on an assessment of a department's control environment?

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 assurance mapping exercise helps an organization do which of the following?

1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.

2. Fulfill best practices in the industry.

3. Identify and address any gaps in the risk management process.

4. Identify fraud.