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1. (TCO A) Identify the three
"E's" of operational auditing, and note three examples of each.
Illustrate how these fit into the specific objectives of the operational audit.
(25)
2. (TCO B) One of the most important arrears of the
planning phase is to identify the critical problem areas. A good place to start
in determining critical operational areas is to analyze the organization’s
financial data and statements. Identify and explain the four analytical tools
that can be used to effectively analyze financial statements
3. (TCO C) There are four procedural steps in the work
program development, identify these procedural steps and their purpose, then
list no less than five work steps to help the reviewer meet the objectives
during a review of purchasing department operations, as outlined in your notes
4. (TCO D)Describe four factors that a reviewer must
consider in reaching conclusions during the field work phase, explain why a
reviewer should consider these factors. Then identify four specific field work
techniques used to identify weaknesses in management and operational systems
5. (TCO E) Criteria is one of the attributes of review
findings. Identify no less than four of the six criteria standards and analyze
their inclusion in your report. (20)
6. (TCO F) Identify and describe the four categories
of corruption? What do they have in common? How do they differ? (20)
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