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There is ________ of Attribute and Performance Standards; however, there are _______of implementation Standards: a set for each of the major types of internal audit activity. The __________ have been established for assurance (A) and consulting (C) activities:

A. One set, multiple sets, Attribution Standards

B. One set, multiple sets, Implementation Standards

C. One set, multiple sets, Performance Standards

D. One set, multiple sets, Multiple Standards

All of The following are questions auditors may ask when testing controls of safeguards over assets and records please choose the correct option:

A. Does management provide favorable control environment in the organization?

B. Does management communicate its support for controls throughout the organization?

C. Does management establish and maintain effective policies and procedures related to control?

D. None of the above

_____________involves interviews, observations, and inspections appropriate to the audit objectives. Auditors often design tests of specific management controls based on information gained in previous audits:

A. Market control management

B. Bureaucratic control management

C. Testing management controls

D. Clan control

The following are guidelines for using performance data to evaluate performance EXCEPT:

A. Concentrate on developing ideas to improve performance in areas that are most important to the organization's goals and objectives.

B. Compare performance reports to those used by other divisions or similar operations outside the entity. Benchmark with best practices as appropriate.

C. Was the performance information collected in a cost-effective manner (i.e., do the benefits of a

performance report justify its cost)?

D. Try to determine reasons for deviations from expected values. Look for relationships between variables such as constituency satisfaction and the processing time. Consider other factors such as equipment changes or disruptions caused by weather during the period.

_______ covers strategy and tactics and concerns the identification of the way information technology can best contribute to the achievement of objectives. Where as __________ covers the identification, development or acquisition, and integration of IT solutions into the business process.

A. Acquisition and Implementation (AI), Planning and Organization (PO)

B. Planning and Organization (PO), Acquisition and Implementation (AI)

C. Delivery and Support (DS), Monitoring (MN)

D. Monitoring (MN), Delivery and Support (DS)