1. What are the four reasons for conducting an assurance engagement?

2. Why is establishing engagement objectives important?

3. What are the five types of scope statements?

4. What are the five typical exceptions that may be identified during testing in an engagement?

5. Which type of process objective is the most common and why?

6. Why might an internal auditor perform analytical procedures during the engagement planning process?

7. What are the three most common ways of documenting a process flow?

8. What three steps are generally involved in conducting a process-level risk assessment?

9. What are the key tasks covered in the typical work program?

10. What four questions must be answered to evaluate the evidence gathered from audit testing?