Day#3 ISO 27001 Lead Auditor

The documentation of audit work should properly represent the planned examinations and their outcomes. Which principle does this statement describe?

• Consistency

• Accuracy

• Completeness

Which of the following is a step in audit planning?

• Incorporating the outputs of the stage 1 audit

• Determining the audit criteria

• Preparing the audit test plans

How does the audit team select processes and systems to be tested?

• Based on the technical experts’ advice

• By selecting a random sample of processes or systems

• Based on their materiality

A leading audit firm has assigned a technical expert to provide advice to the audit team for the preparation and planning of an upcoming audit. The audit team is responsible for evaluating the financial statement and internal control of a major manufacturing company, therefore they recognize the need for specialized knowledge in the manufacturing industry to enhance the audit’s effectiveness. Is this acceptable?

• Yes, technical experts can provide advice to the audit team for the preparation, planning, or audit

• No, technical experts should not be included during the audit nor give advice to the audit team

• Yes, technical experts can act as auditors in some cases and also provide advice to the audit team

The documented information for the audit must include audit visual information only.

• True

• False

What is the main purpose of the opening meeting?

• To provide a short explanation of how the audit activities will be undertaken

• To ensure that all planned audit activities can be performed

• Both A and B

Which of the following is NOT included in the opening meeting agenda?

• Information on the availability of resources

• Information on audit findings feedback

• Information on how to solve potential nonconformities

Which of the following examples are considered as records?

• Information policy and employee manual

• Employee databases and intranet

• Internal audit report and management review meeting minutes

How is audit evidence evaluated?

• By comparing it against the audit criteria

• By conducting a quality review

• By performing audit tests

The quality review of audit findings will ensure that the audit conclusions are reliable and valid.

• True

• False