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NEW QUESTION 54
An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls.
Which of the following audit procedures would not provide assurance to the auditor on this matter?

A. Reading the board's minutes.B. Observing the organization's operations.C. Interviewing the organization's employees.D. Inspecting manuals and documents.

Answer: A

 

NEW QUESTION 55
Which of the following is true regarding the COSO enterprise risk management framework?

A. Control environment is one of the framework's eight components.B. The framework facilitates effective risk management, even if objectives have not been established.C. The framework integrates with, but is not dependent upon, the corresponding internal controlD. The framework categorizes an organization's objectives to distinct, non overlapping objectives.

Answer: C

Explanation:
framework.

 

NEW QUESTION 56
For an engineering department with a total quality management program, important elements of quality management include all of the following except:

A. Creating a quality council within the engineering department.B. Basing performance evaluations on the number of projects completed.C. Conducting post-project surveys on performance.D. Comparing results with those of other engineering departments.

Answer: B

 

NEW QUESTION 57
What would an internal auditor do to ensure that a process to mitigate risk is in place for the organization's change management process?

A. Conduct a high-level threat analysis and implement a compensating control.B. Validate authorization, segregation of duties, testing of changes, and approval to move changes into production.C. Develop and enforce change policies to ensure employees are continually trained.D. Apply a risk-based approach and impose segregation of duties related to the change management process.

Answer: B

 

NEW QUESTION 58
......

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