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NEW QUESTION 21
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 internal audit activity's plan for resource allocation.B. The amount of the organization's potential loss prevented by the risk-based auditing of the internal audit activity.C. The number of audits from the annual internal audit plan that were completed last year.D. The qualifications and independence of the assessment Team.

Answer: B

 

NEW QUESTION 22
Which of the following options is the most cost-effective and efficient way for internal auditors to keep current with the latest developments in the internal audit profession?

A. Maintaining membership in The HA and similar professional organizations and subscribing to relevant email updates or news feeds.B. Attending annual professional conferences and seminars.C. Participating in on-the-job training in various departments of the organization.D. Pursuing as many professional certifications as possible.

Answer: A

 

NEW QUESTION 23
After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

A. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.B. In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.C. At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.D. To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.

Answer: C

 

NEW QUESTION 24
Which of the following activities should the chief audit executive perform to ensure compliance with an organization's code of conduct?

A. Review and adjudicate all violations of the code of conduct.B. Act as an adviser to the committee responsible for reviewing violations of the code.C. Lead the committee responsible for the oversight of the code.D. Implement a system of procedures to inform all employees of the code.

Answer: B

 

NEW QUESTION 25
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