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NEW QUESTION 40
Which of the following actions should an internal auditor take to exercise due professional care?
1. Consider the probability of significant noncompliance in each audit engagement.
2. Weigh the cost of assurance against the benefits.
3. Perform assurance procedures with sufficient care to ensure that all risks are identified.

A. 1, 2, and 3B. 1 and 2 onlyC. 2 and 3 onlyD. 1 and 3 only

Answer: B

 

NEW QUESTION 41
Which of the following is most likely to enhance an internal auditor's objectivity?

A. An auditor performs his work free from interference.B. An auditor is unrestricted in determination of scope.C. An auditor is appropriately able to communicate results.D. An auditor avoids conflicts of interest.

Answer: D

 

NEW QUESTION 42
According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?

A. When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.B. Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.C. Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.D. Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.

Answer: A

 

NEW QUESTION 43
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