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NO.1 A retail sales company has discontinued a product that normally sold for $100. During the first
month of a sale of the product,a 20 percent discount was given. Later that sale price was reduced by
an additional 40 percent. What was the overall discount from the original selling price?
A. 52 percent.
B. 30 percent.
C. 48 percent.
D. 60 percent.
Answer: A
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NO.2 When using a risk assessment model to develop audit plans,it is essential that the chief audit
executive take into accountthe:
A. Dates of future board meetings.
B. Recent or expected changes in management direction and objectives.
C. Planned visits by the external auditors during the upcoming year.
D. Results of the last audit.
Answer: B
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Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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