DEVRY ACCT 562 Final Exam – NEW 2016

DEVRY ACCT 562 Final Exam – NEW 2016
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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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