1. In an engagement covering the area of sales operations, an auditor found that the procedures in use did not agree with the stated company procedures. The audit tests revealed no errors; in fact, the auditor found that the procedures in use were more efficient and contained well designed controls. The auditor should

A. Suspend the audit till management documents the new procedure

B. Report the non-adherence to the documented procedures as an issue in the nature of an operational deficiency

C. Do nothing. No issues were noted

D. Note the change and suggest that the change in the procedures be documented and the company procedures updated appropriately.

2. Which of the following is not an element/component of audit recommendations?

A. Cause

B. Recipients of the audit report

C. Condition

D. Criteria

3. All of the following certifications is administered by the Institute of Internal Auditors except:

A. CIA

B. CFSA

C. CISA

D. CCSA