59. An internal auditor uses a data query tool in the purchasing process to review the vendor master file for authorizations. Which of the following describes the control objective likely being tested?

a) Effectiveness

b) Response

c) Efficiency

d) Mitigation

50. What information would be most useful to an internal auditor who is attempting to identify specific processes to include in the scope of an assurance engagement?

a) Recent organization wide recognition awards given to employees within the area

b) The timing of the most recent audit in the area

c) Managements presentation to the board regarding recent area achievements

d) Recent area performance indicators against productivity metrics.