最新のIIA-CIA-Part1問題集で試験を準備する

Which of the following actions by the internal audit activity requires disclosure to the board of nonconformance with the Standards?

• A. The internal audit activity failed to consider risk when conducting a review of a department
• B. The internal audit activity did not complete an external assessment within the last seven years
• C. The internal audit activity performed an engagement with limited scope due to lack of knowledge
• D. An internal auditor was assigned to an engagement m an area where she previously worked more than
  10 years ago

An internal auditor in a busy internal audit activity reviews her continuing professional development records toward the end of the year and is concerned to find she has undertaken limited training and formal professional development. Which of the following actions is the most appropriate for her to take?

• A. Accept that she is unlikely to meet continuing professional development requirements but look to attend training courses at the next available time.
• B. Contact her professional organization and explain that she does not need formal professional development, as she is being developed sufficiently through undertaking audit engagements.
• C. Accept that she is responsible for her own continuing professional development, develop a professional plan, and discuss it with the CAE.
• D. Remind the chief audit executive (CAE) that he is responsible for her continuing professional development and needs to address the issue

During an assurance engagement, an internal auditor reviews a tender inviting vendors to submit bids to supply financial services software to the organization. She suspects that the tender was tailored for the bidder who eventually won the contract. What should the auditor do next?

• A. Submit an anonymous tip to the whistleblower hotline.
• B. Confront a procurement specialist with the suspicion.
• C. Analyze technical terms and conditions of the tender.
• D. Review payments made for the financial services software.

A whistleblower reveals to the chief audit executive (CAE) detailed allegations of potential fraud at the senior management level. Although the CAE has some experience in the area, she chooses to retain an external fraud expert to conduct the investigation. When asked by the director of finance to defend the expenditure, which of the following statements represents the CAE ' s best response?

• A. The CAE describes the specifics of the allegation to underscore the importance of the situation and the need for expert investigation
• B. The CAE refers to the Standards and explains that to protect her objectivity, she needs to remain isolated from the investigation.
• C. The CAE refers to the Standards and explains that the internal audit activity must obtain competent assistance if needed.
• D. The CAE refers to the Standards and explains that to protect her independence, she needs to remain isolated from the investigation.

According to IIA guidance, which of the following is a required aspect of an internal audit charter?

• A. Independent review
• B. Management approval
• C. Quarterly assessment
• D. Reporting relationships