Please finish the multiple choice questions as this is the 3rd time requesting for answers.

f. Which of the following symbols indicate that a fi le has been consulted? (1) (2) (3)Dont worry about this question as diagrams could not copy over (4) g. When a CPA decides that the work performed by internal auditors may have an effect on the nature, timing, and extent of the CPAs procedures, the CPA should consider the competence and objectivity of the internal auditors. Relative to objectivity, the CPA should: (1) Consider the organizational level to which the internal auditors report the results of their work. (2) Review the internal auditors work. (3) Consider the qualifi cations of the internal audit staff. (4) Review the training program in effect for the internal audit staff. h. Effective internal control in a small company that has an insuffi cient number of employees to permit proper separation of responsibilities can be improved by: (1) Employment of temporary personnel to aid in the separation of duties. (2) Direct participation by the owner in key record keeping and control activities of the business. (3) Engaging a CPA to perform monthly write-up work. (4) Delegation of full, clear-cut responsibility for a separate major transaction cycle to each employee. i. Which of the following is not an advantage of establishing an enterprise risk management system within an organization? (1) Reduces operational surprises. (2) Provides integrated responses to multiple risks. (3) Eliminates all risks. (4) Identifi es opportunities. j. Management of Warren Company has decided to respond to a particular risk by hedging the risk with futures contracts. This is an example of: (1) Avoidance. (2) Acceptance. (3) Reduction. (4) Sharing. k. To have an adequate basis to issue a management report on internal control under Section 404(a) of the Sarbanes-Oxley Act, management must do all of the following, except: (1) Establish internal control with no material weakness. (2) Accept responsibility for the effectiveness of internal control. (3) Evaluate the effectiveness of internal control using suitable control criteria. (4) Support the evaluation with suffi cient evidence.

l. When the auditors are performing a fi rst-time internal control audit in accordance with the Sarbanes-Oxley Act and PCAOB standards, they should: (1) Modify their report for any signifi cant defi ciencies identifi ed. (2) Use a bottom-up approach to identify controls to test. (3) Test controls for all signifi cant accounts. (4) Perform a separate assessment of controls over operations.