An organizations accounting system has established privileges to prevent an employee from being able to both deposit checks and enter check information. Which of the following manual audit procedures would be most appropriate to determine whether this system control is operating as intended?

a. Vouching

b. Tracing

c. Reperformance

d. Independent confirmation

Which of the following is the primary reason an internal auditor would issue an interim report during an engagement?

a. To provide a status update on a short engagement to management of the area under review and to the audit supervisor

b. To confirm agreement with preliminary observations and conclusions identified during the engagement

c. To provide those responsible for the area under review with the opportunity to act on certain observations immediately

d. To verify that the corrective actions required by senior management are completed as agreed