IIA Internal Audit Engagement - IIA-CIA-Part2무료 덤프문제 풀어보기
An internal auditor collected several employee testimonials Which of the following is the best action for the internal auditor to take before drawing a conclusion?
정답: B
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In which of the following organizational structures would one most likely encounter both overburdened managers and lack of specialized roles?
정답: D
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An internal auditor completed a consulting engagement covering a recent advertising campaign. The audit client asked the auditor to forward a copy of the report to one of the three advertising agencies used by the organization. According to IIA guidance, which of the following statements is true regarding this request?
정답: C
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Which is the most appropriate evaluation criterion regarding the quality of audit engagement workpapers?
정답: B
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An internal auditor wants to determine whether the key risks identified by management in the risk register are reflective of the key risks in the industry. Which of the following techniques would the auditor apply to achieve this goal?
정답: B
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Which of the following is the primary reason for internal auditors to conduct interim communications with management of the area under review?
정답: A
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Which of the following engagements is likely to be most appropriate for an organization that is planning an acquisition?
정답: A
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During a review of the organization ' s waste management processes, the internal auditor discovered that wastewater is being disposed of inappropriately. The auditor ' s recommendations, suggested to mitigate the risk of regulatory sanctions and reputational damages, were accepted and timelines for implementation were agreed. However, during the internal audit activity ' s periodic follow-up exercise, management indicated that the recommendation was too expensive to implement and the current disposal method has been cost-effective.
What should the chief audit executive do in this case?
What should the chief audit executive do in this case?
정답: D
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As part of internal audit ' s assistance with an annual external audit, the internal auditors are required to do a preliminary analytical review of an bank account balances. This involves verifying the current year end balances as web as comparing the current year end balances with previous year end balances to highlight significant changes. Which of the following is the most reliable source for verification of the current year end bank balances?
정답: C
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According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the Internal audit activity^
정답: C
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An internal auditor observes a double payment transaction on a supplier invoice during an accounts payable engagement. Which of the following steps would be the most effective in helping the auditor determine whether fraud exists?
정답: D
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Where should internal auditor focus their attention when identify and assessing key risks during the planning stage of an assurance engagement?
정답: C
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