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Financial officers and their staffs are central to the exercise of control. Internal auditors play a monitoring role. Virtually all employees are involved in internal control. External parties such as independent auditors often provide information useful to effective internal control. What are the three 1 Setting the objectives. What are input 1 Edit checks controls in an 2 Key verifications automated control 3 Redundancy checks system?
What are 1 Posting checks processing controls 2 Cross-footing in an automated 3 Zero balance checks control system? What are output 1 Output distribution controls controls in an 2 Output retention controls automated control 3 Forms controls system?
What four duties 1 Authorizing a transaction. For example, receiving checks in the mail. What is collusion? Collusion is when two or more people work together to get around the controls that are in place. What are the five 1 Control environment components of 2 Risk assessment internal control? What is the Control The control environment sets the tone for the Environment organization, influencing the control consciousness of its in the COSO Model?
The control environment is the foundation for the other components of internal control. What is Risk Risk assessment is the identification and analysis of Assessment relevant risks to the achievement of objectives and forms in the COSO Model?
What are Control Control activities ensure that management directives are Activities carried out. What is These are the systems or processes that support the Information and identification, capture, and exchange of information in a Communication form and time frame that enable people to carry out their in the COSO Model? This objective is accomplished through ongoing monitoring activities, separate evaluations, or a combination of the two.
What are the five 1 The organization demonstrates a commitment to principles of the integrity and ethical values. Control 2 The board of directors demonstrates independence Environment under from management and exercises oversight of the the COSO Model?
What are the four 1 The organization specifies objectives with sufficient principles of clarity to enable the identification and assessment of Risk Assessment risks relating to objectives. What are the three 1 The organization selects and develops control principles of activities that contribute to the mitigation of risks to the Control the achievement of objectives to acceptable levels.
What are the three 1 The organization obtains or generates and uses principles of relevant, quality information to support the Information and functioning of internal control.
Communication 2 The organization internally communicates under the COSO information, including objectives and responsibilities Model? What type of Soft controls, which emphasize ideas and expectations controls do both for example, shared values, expectations, commitment, COSO and CoCo competence, and trust rather than specific tasks for emphasize?
What are the steps 1 Identify objectives and any associated risks. What is fraud? These acts are not dependent upon the threat of violence or physical force. Frauds are perpetrated by parties and organizations to obtain money, property, or services; to avoid payment or loss of services; or to secure personal or business advantage. What are three main 1 Fraudulent financial reporting types of fraud? What are the three 1 The person must be motivated to commit the conditions fraud.
Collectively, these three elements are called the fraud triangle. If the company can eliminate any of these three elements, the likelihood of fraud occurring is greatly reduced. What is the Management has the responsibility to establish and responsibility of maintain an effective control system. However, the internal auditor is not responsible for preventing fraud. What is Override of controls occurs when management management overrides or in some way circumvents the controls in override of place in order to commit fraud.
What are the five 1 Identify relevant fraud risk factors. What are red flags? Anything that strongly suggests that an unethical or suspicious event has taken place, or is a situation that would enable fraud to take place without detection.
What should the IAA If there is reasonable certainty that fraud has occurred, do the CAE should notify the appropriate management when there is level, usually the audit committee and perhaps also the reasonable board of directors.
What role should the The specific role of the IAA in a fraud investigation IAA have in respect should be outlined in the Charter and possibly in policies to fraud and procedures related to fraud. What is the second Principle 2: Fraud risk exposure should be assessed principle in periodically by the organization to identify specific Managing Business potential schemes and events that the organization Risk Fraud: needs to mitigate.
What is the third Principle 3: Prevention techniques to avoid potential key principle in fraud risk events should be established, where feasible, Managing Business to mitigate possible impacts on the organization.
Risk Fraud: All employees need to be aware of the fraud risk A Practical Guide management program so that they know there is an effort to prevent and detect fraud. What is the fourth Principle 4: Detection techniques should be established principle in to uncover fraud events when preventive measures fail Managing Business or unmitigated risks are realized. What is the fifth Principle 5: A reporting process should be in place to principle in solicit input on potential fraud, and a coordinated Managing Business approach to investigation and corrective action should Risk Fraud: be used to help ensure potential fraud is addressed A Practical Guide appropriately and timely.
What is Whistleblowing is the act of reporting wrongdoing or Whistleblowing? What is a key To encourage people to share problems, the characteristic of a whistleblowing system needs to be confidential and whistleblowing anonymous. It may include a phone number to call or a reporting system? It is also possible that the whistleblowing process may be facilitated by a third- party entity.
In addition to setting up such a system, management must make sure that all employees know about it and that they feel confident that their identities will be protected. What is Forensic When auditing skills are applied to situations that have Auditing? Forensic auditing is performed when it has been determined that something inappropriate might have.
What is an In an interrogation, the internal auditor seeks Interrogation? Usually, interrogations are done after evidence has been collected and there is a strong suspicion of fraud or unethical behavior. Who performs an At least two people should conduct an interrogation: an Interrogation?
There will most likely be legal counsel involved in both the preparation for the interrogation and its execution to make certain that the company does not place itself at risk of being sued. What is a A confession is a complete acknowledgement of Confession? What is an In an admission, the accused party acknowledges Admission?
What are three legal 1 Defamation of character hazards 2 False imprisonment for the company in 3 Malicious prosecution a Fraud Investigation? Write an Exam Question. CIA Study Materials. Comprehensive training:Interactive study tools provide intensive, comprehensive CIA exam preparation and practical career training.
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