MCT Beginning T 39

1. ISO stands for:

• International Standard Organization
• International Organization for Standardization
• International Superior Organization

1. The records related to the audits, among other things, contain the:

• Audit plan
• Audit report
• Audit procedure
• Evaluation of auditor competence
• Audit team members

2. The following examples are situations of bribery risks:

• Gift
• Tourist trip
• Global poor governance
• Facilitation payment
• Unnecessary purchases

2. The person managing the audit program, among other things, will:

• Establish the objectives and scope of the audit program
• Write the audit procedure
• Obtain the availability of auditors
• Determine participation and responsibilities
• Verify that the audit procedure is approved

3. The audit preparation, among other things, contains:

• A review of the conformity of the documentation
• The evaluation of auditor competence
• The re-examination of previous audit reports
• The audit plan
• The audit questionnaire

3. The following examples are bribery causes:

• Global poor governance
• Unnecessary purchases
• Poverty
• Concealed conflict of interest

4. The first edition of the ISO 37001 standard appeared in:

• 1987
• 2015
• 2016

4. The results of the process internal audit:

• Are management review outputs
• Are management review inputs
• Allow IMS improvement opportunities to be found
• Are verifiable evidences

5. The implementation of the audit program requires:

• Its approval by top management
• Its communication to the concerned parties
• Audit plans to be followed
• Audit follow-up

5. There are many definitions of corruption (bribery). Examples:

• Abuse of delegated power for private purposes
• The use and abuse of public power for private gain
• Theft of public resources by officials
• Act of corrupting, bribing someone
• Abuse of public office for personal gain
• Abuse of power for personal gain