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NEW QUESTION 38
Which of the following is the least relevant when preparing the internal audit activity's annual engagement plan?

A. Senior management's requests for internal audit engagements.B. Coordination with the audit plans of the external auditor.C. The organization's current risk priority and exposure.D. A rotation of internal audit engagements selected on a time basis.

Answer: D

Explanation:
Section: Volume D

 

NEW QUESTION 39
The internal audit activity can be involved with systems development continuously, immediately prior to implementation, after implementation, or not at all. An advantage of continuous internal audit involvement compared to the other types of involvement is that:

A. The threat of lack of audit independence can be minimized.B. Redesign costs can be minimized.C. There are clearly defined points at which to issue audit comments.D. The cost of audit involvement can be minimized.

Answer: B

Explanation:
Section: Volume B

 

NEW QUESTION 40
According to IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?

A. Previous work provided by the external service provider has been of great quality and value.B. The organization's audit universe is extensive and diverse.C. A recent benchmarking study found that using external service providers is a common practice of similarly- sized IAAs in other organizations.D. There has been an increase in unanticipated requests for advisory work.

Answer: D

Explanation:
Section: Volume E

 

NEW QUESTION 41
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