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Download Practice of Internal Auditing Exam Dumps

NEW QUESTION 24
According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?

A. Participating with management in identifying and evaluating risks.B. Auditing the risk management process for reasonableness.C. Coordinating and managing the risk management process.D. Having no active role or involvement in the risk management process.

Answer: C

 

NEW QUESTION 25
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Which of the following is correct with respect to roles within an enterprise-wide risk management process?
The board provides oversight to the risk management process.
Executive management owns the risk management framework.
Senior management is assigned ownership of risks.
Internal audit modifies the risk assessment determined by management.

A. 1 and 2 only.B. 3 and 4 only.C. 1, 2, and 3 only.D. 1, 2, 3, and 4.

Answer: C

 

NEW QUESTION 26
Which of the following recommendations made by the internal audit activity (IAA) is most likely to help prevent fraud?

A. A review of password policy compliance found that employees frequently use the same password more than once during a year. The IAA recommends that the access control software reject any password used more than once during a 12-month period.B. A vacation policy compliance review found that employees frequently leave on vacation before their leave applications are signed by their manager. The IAA recommends that the manager attend to the leave applications in a more timely fashion.C. A review of customer service-level agreements found that orders to several customers are frequently delivered late. The IAA recommends that the organization extend the expected delivery time advertised on its website.D. A review of internal service-level agreement compliance in financial services found that requests for information frequently are fulfilled up to two weeks late. The IAA recommends that the financial services unit be eliminated for its ineffectiveness.

Answer: A

Explanation:
Section: Volume E

 

NEW QUESTION 27
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