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Download Practice of Internal Auditing Exam Dumps

NEW QUESTION 40
The chief audit executive (CAE) of an organization has established an internal audit activity (IAA) quality assessment program. According to IIA guidance, which of the following would be part of this program?

A. Assessment of the IAA conducted independently of client feedback, and the review of individual audits to determine the quality and timeliness of supervision.B. Compliance with a checklist of required audit procedures, and review of individual audits to determine the quality and timeliness of supervision.C. Compliance with a checklist of required audit procedures, and identified areas of improvement reviewed at the end of the year.D. Assessment of the IAA conducted independently of client feedback, and identified areas of improvement reviewed at the end of the year.

Answer: B

Explanation:
Section: Volume C

 

NEW QUESTION 41
Which of the following audit techniques provides for continuous monitoring and analysis of computer transactions for detailed auditing?

A. Parallel simulation.B. Test data.C. Integrated test facility.D. Embedded audit routines.

Answer: D

 

NEW QUESTION 42
An internal auditor notes that employees continue to violate segregation-of-duty controls in several areas of the finance department, despite previous audit recommendations. Which of the following recommendations is the most appropriate to address this concern?

A. Recommend appropriate awareness training for all finance department staff.B. Recommend rotating finance staff in this area.C. Recommend additional segregation-of-duty reviews.D. Recommend that management address these concerns immediately.

Answer: A

 

NEW QUESTION 43
A large investment organization hired a chief risk officer (CRO) to be responsible for the organization's risk management processes. Which of the following people should prioritize risks to be used for the audit plan?

A. The chief audit executive, although he is not accountable for risk management in the organization.B. Operational management, because they are responsible for the day-to-day management of the operational risks.C. The CEO, because he has ultimate responsibility for ensuring that risks are managed within the agreed tolerance limits set by the board.D. The CRO, because he is responsible for coordinating and project managing risk activities based on his specialized skills and knowledge.

Answer: A

 

NEW QUESTION 44
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. A recent benchmarking study found that using external service providers is a common practice of similarly-sized IAAs in other organizations.B. The organization's audit universe is extensive and diverse.C. Previous work provided by the external service provider has been of great quality and value.D. There has been an increase in unanticipated requests for advisory work.

Answer: D

 

NEW QUESTION 45
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