최신 IIA-CIA-Part1 무료덤프 - IIA Essentials of Internal Auditing

A. An organization requires certain employees who occupy sensitive positions to sign attestation to the code of conduct on an annual basis.

B. A front desk officer in an organization requires that visitors are identified by the host before access is granted.

C. A compliance specialist carries out quarterly reviews of an organization's compliance with regulatory requirements.

D. An internal audit activity deploys audit management policies and procedures for team members.

A. Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor

B. Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.

C. Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,

D. Internal auditors must exercise due professional care to Insure that all significant risks will be identified,

A. Objectivity.

B. Authority.

C. Organization.

D. Responsibility.

A. Internal auditors verify whether the board of directors has implemented effective internal controls over the processes used by the payroll department.

B. Internal auditors ask the organization's risk manager to determine whether the degree of work planned is sufficient to determine whether payroll payments were complete and accurate.

C. Internal auditors ensure that the work program is appropriately designed in order to identify all of the risks surrounding the payroll process.

D. Internal auditors determine whether the policies, procedures, and practices of the payroll department are operating in accordance with relevant laws.

A. The responsibility to communicate corrective action plans to the board.

B. The responsibility to define the purpose of the internal audit activity.

C. The responsibility to maintain organizational independence.

D. The responsibility to perform engagements with due professional care.

A. Review all the orders issued to the supplier to investigate potential fraud.

B. Interview the employee identified by the whistleblower.

C. Attain an understanding of the employee's role, responsibilities, and relationship with the supplier.

D. Notify senior management, the board, and the external auditor about the alleged fraud

A. External auditors are concerned about misstatements in the organization's financial statements, while internal auditors are concerned about fraudulent activities that could impact the organization's financial statements

B. External auditors are not employees of the organization, while internal auditors are employees who have in-depth knowledge of the business, making their opinion more reliable to the board and senior management.

C. External auditors are required to hold an accounting designation and are responsible for continuing their education, while internal auditors are required to hold an internal audit designation.

D. External auditors focus on the accuracy and understandability of financial statements, while internal auditors help the organization accomplish its objectives by evaluating and improving the effectiveness of the control process.

A. Perform a gap analysis to assess me differences between the approaches

B. identify any differences between the processes using a variance analysis

C. Benchmark the governance processes using a capability maturity modal

D. Assess the governance processes using computerized modeling techniques

A. Auditors must understand their organization's IT governance, risk, and control processes.

B. Auditors must have an IT specialty in at least one of their organization's key information technology systems.

C. Auditors must understand their organization's integrated test facilities and generalized audit software.

D. Auditors must be proficient in data analysis and computer assisted audit techniques for their organization.

A. A peer review of the internal audit activity.

B. An internal audit client survey.

C. A quality assessment review.

D. A control self-assessment.

A. The chief audit executive (CAE) reports functionally to the board and administratively to the chief financial officer.

B. The board seeks senior management's recommendation before approving the annual salary adjustment of the CAE.

C. The CAE confirms to the board, at least once every five years, the organizational independence of the internal audit activity,

D. The CAE updates the internal audit charter and presents it to the board for approval periodically, not on a specific timeline

A. Ensures the organization complies with laws and regulations in the area under review

B. Responds to the needs and desires of senior management and the board, but remains independent of areas under review

C. Serves third parties that need reliable financial information from audit engagements

D. Is completely independent of senior management, the board and the area under review

A. It should require an annual attestation of compliance with the code of conduct by all employees.

B. It should be written with primary consideration given to using a rule-based approach.

C. Its operational effectiveness cannot be tested using traditional audit and rating systems such as maturity models.

D. It should be of two variations: one applicable internally and one applicable for third parties.

A. Input control

B. Integrity control

C. General IT control.

D. Processing control.

A. The internal audit team may guide and supervise nonaudit employees with relevant knowledge to assist in performing engagements.

B. The internal audit activity may use a risk-based audit approach to ensure adequate focus.

C. The internal audit activity may conduct internal quality assessments multiple times per year due to the size.

D. Conformance with the standard for due professional care is not relevant for small audit internal activities.