Question 7 (1 point)

Which step of an internal control audit focuses on financial statements and entity-level controls?

Question 7 options:

	Plan the control test engagement.
	Test and evaluate control design effectiveness.
	Test and evaluate control operating effectiveness.
	Use a top-down approach to select controls to test.

Question 8 (1 point)

Which step of an internal control audit focuses on determining if employees have the necessary qualifications and skills to perform sound control practices?

Question 8 options:

	Plan the control test engagement.
	Test and evaluate control design effectiveness.
	Test and evaluate control operating effectiveness.
	Use a top-down approach to select controls to test.

Question 9 (1 point)

Which of the following application control activities has no intrinsic meaning, such as the total of employee Social Security numbers?

Question 9 options:

	Self-checking total
	Control total
	Hash total
	Item count

Question 10 (1 point)

Which step of an internal control audit focuses on identifying control risks and determining if relevant controls are adequate to combat the risks?

Question 10 options:

	Plan the control test engagement.
	Test and evaluate control design effectiveness.
	Test and evaluate control operating effectiveness.
	Use a top-down approach to select controls to test.

Question 11 (1 point)

Which internal control document typically is not used alone for internal control analysis, since it is not conducive to further analysis of the control system?

Question 11 options:

	Flowchart
	Internal control questionnaire
	Walk-through
	Written narrative