IIA Internal Audit Fundamentals - IIA-CIA-Part1무료 덤프문제 풀어보기

A. The CAE reports significant issues to the organization ' s CEO

B. The CAE provides the board with an annual budget for approval

C. The CAE seeks senior management approval of the internal audit charter

D. The CAE obtains senior management ' s approval to hire staff

A. By sending the internal audit charter to the general manager to show that the requested level of access is approved by the charter.

B. By sending a staff auditor with at least two years experience in the field to explain the importance of the internal audit function and the reasons why the requested level of access is necessary.

C. By explaining to the general manager that internal audit's work program requires the reports that can only be gathered from the system's report writer.

D. By meeting with the general manager to discuss the planned control testing and the risks that can be identified from utilizing the specialized reports.

A. Review the results of the internal assessment, identify weaknesses, and implement improvements at the remaining offices.

B. Request that an external assessor validate the results of the internal assessment and review the remaining offices.

C. Request from the audit committee an additional budget and an extension so that the external assessment could be performed next year.

D. Request the regional office that performed the internal assessment to perform an assessment of the remaining offices.

A. The internal audit charter has not been reviewed by the legal department

B. The internal audit charter does not describe the authority of the internal audit activity

C. The internal audit charter has not been approved by the board within the past year

D. The internal audit charter does not identify which audit services are outsourced

A. Fieldwork completed by internal auditors should be appropriately reviewed.

B. Statistical sampling techniques should always be used to pull unbiased sampling for testing.

C. Internal auditors should avoid using the lunch room simultaneously with audit clients.

D. During the audit review period, there should be no nonaudit dialogues with the audit client.

A. To ensure that the organization attains a better financial position.

B. To support the organization ' s risk culture, involving employees at all levels.

C. To facilitate the organization ' s achievement of business goals and objectives.

D. To assist the organization in identifying and mitigating key risks.

A. Subscriptions to sources of relevant professional information

B. Completed education credits

C. Membership in professional organizations

D. Professional development and training plans

A. Confirmation of sales by third parties.

B. Physical inventory counts.

C. Segregation of personnel duties.

D. Reconciliation of accounts.

A. An external assessment by a qualified professional from outside of the organization can be performed in place of an internal assessment.

B. When a new chief audit executive (CAE) is appointed, an external quality assessment should be undertaken during the CAE's first year of office.

C. An external quality assessment must be conducted at least once every five years by a qualified, independent assessor or assessment team.

D. They can be performed by self-assessment with independent external validation, but they must be performed every three years.

A. It should be of two variations: one applicable internally and one applicable for third parties.

B. It should be written with primary consideration given to using a rule-based approach.

C. It should require an annual attestation of compliance with the code of conduct by all employees.

D. Its operational effectiveness cannot be tested using traditional audit and rating systems such as maturity models.

A. Scope and frequency of both the internal and external assessments

B. Hours and sources of continuing professional education

C. Authority and responsibility of the internal audit activity

D. independence and objectivity impairments of the CAE

A. The internal audit charter authorizes access to records, personnel, and physical properties relevant to the performance of audit engagements.

B. The internal audit charter defines the criteria by which the internal audit activity ' s performance will be evaluated

C. The internal audit charter defines the roles and responsibilities of the chief audit executive, board of directors, and senior management.

D. The internal audit charter authorizes the internal audit activity ' s reporting structure and clearly defines the roles of each internal auditor.

A. A work program for the engagement is not required but may be developed

B. The internal audit activity must ensure management actions have been effectively implemented or risk accepted

C. The nature of consulting services does not have to be in the internal audit charter

D. Risks identified from the engagement must be considered when evaluating the organization ' s risk management processes

A. 1 and 4 only

B. 1, 2, and 3

C. 3 and 4

D. 1 and 2 only.