Reference no: EM132712600

Problem 1: What type of report is intended to meet the range of a broad range of users who need information and assurance about operating effectiveness of controls at a service organization that affect the security, availability, and processing integrity of the systems the service organization uses to process users' data and the confidentiality and privacy of the information processed by the systems?

a. Type I report          c. Type III report

b. Type II report          d. Type IV report

Problem 2:  Which of the following statements is most correct with respect to the evaluation on non-probabilistic sample results?

a. It is acceptable to make non-probabilistic evaluations only when probabilistic sample selection is used.

b. It is acceptable to make non-probabilistic evaluations only if the auditor cannot quantify sample risk.

c. It is never acceptable to evaluate a non-probabilistic sample using statistical methods.

d. It is acceptable to evaluate a non-probabilistic sample using statistical method.

Problem 3: As the auditor, you are assessing the proper sample size to use in testing control. When using attributes sampling, which of the following is most correct?

a. A 10% change in population size will have the least effect on sample size.

b. A 10% change in tolerable deviation rate will have the least effect on sample size.

c. A 10% change in the expected deviation rate will have the least effect on sample size.

d. A 10% change in the tolerable will have the least effect on sample size.

Problem 4:  Which of the following is unique to the enhanced auditor's report?

a. Introductory paragraph

b. Key audit matters

c. Signature of the auditor

d. Opinion paragraph