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A company with 14,344 customers determines that the mean and median accounts receivable balances for the year are $15,412 and $10,382, respectively.
From this information, the auditor can conclude that the distribution of the accounts receivable balances is continuous and

• A.Positively skewed.
• B.Evenly distributed between the mean and median.
• C.Symmetrically skewed.
• D.Negatively skewed.

Accounts payable schedule verification may include the use of analytical evidence.
Which of the following is most appropriately described as analytical evidence?

• A.Comparing confirmations received from selected creditors with the accounts payable ledger.
• B.Examining vendors' invoices in support of selected items on the schedule.
• C.Comparing the items on the schedule with the accounts payable ledger or unpaid voucher file.
• D.Comparing the balance on the schedule with the balances of prior years.

The requirements for staffing level, education and training, and audit research should be included in

• A.The internal auditing department's charter.
• B.The internal auditing department's policies and procedures manual.
• C.Job descriptions for the various staff positions.
• D.The annual plan for the internal auditing department.

In an audit of the procurement system, which of the following procedures would an auditor perform to determine whether competitive bidding procedures were adequate?
I. Bids are solicited based on properly approved requests.
II. A sufficient number of vendors were selected to ensure competition.
III.
Incoming bids are first returned to the buyer for control purposes.

• A.I and II.
• B.I and III.
• C.II and III.
• D.I, II, and III.

The internal auditors of a financial institution are auditing the institution's investing and lending activities. During the last year, the institution has adopted new policies and procedures for monitoring investments and the loan portfolio. The auditors know that the organisation has invested in new types of financial instruments during the year and is heavily involved in the use of financial derivatives to appropriately hedge risks
The audit committee has expressed concern that the financial institution has been taking on higher-risk loans in pursuit of short term profit goals.
Which of the following audit procedures would provide the least amount of information to address this audit concern?

• A.Take a random sample of loans made during the period and compare the riskiness of the loans with that of a random sample of loans made two years ago.
• B.Perform an analytical review that involves developing a chart to compare interest income plotted over the past ten years.
• C.Perform an analytical review of interest income as a percentage of the investment portfolio in comparison with a group of peer financial institutions.
• D.Develop a multiple regression time series analysis of income over the past five years, including such factors as interest rate in the economy, size of loan portfolio, and dollar amount of new loans each year.