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NEW QUESTION 28
Which of the following items should the chief audit executive disclose to senior management regarding the results of the internal audit activity's quality assessments?

A. The number of audits from the annual internal audit plan that were completed last year.B. The internal audit activity's plan for resource allocation.C. The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.D. The qualifications and independence of the assessment Team.

Answer: C

 

NEW QUESTION 29
Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?

A. An internal auditor's opinion should be based on experience and free of all bias.B. An internal auditor should express an opinion only when consensus with top management has been achieved.C. An internal auditor's opinion should be based on factual evidence.D. An internal auditor's opinion should be limited to the effectiveness of internal controls.

Answer: C

 

NEW QUESTION 30
According to the COSO internal control framework, which of the following best describes the use of continuous auditing programs by the internal audit activity?

A. Control environment.B. Monitoring.C. Control activities.D. Risk assessment.

Answer: B

 

NEW QUESTION 31
An internal auditor would like to identify the involvement of various organizational units in handling employee travel reimbursement claims. Which of the following methods would be most effective and efficient in completing this task?

A. Process mapping.B. Monitoring.C. Interviewing.D. Distributing questionnaires.

Answer: A

 

NEW QUESTION 32
According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A. Knowledge and skills needed to perform activities.B. Framework to plan, execute and monitor activities.C. Authority and responsibility to resolve issues.D. Integrated responses to multiple risks.

Answer: D

 

NEW QUESTION 33
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