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

A. Management is responsible for ensuring that the organization's CSR principles are communicated, understood, and integrated into decision-making processes.

B. Generally, CSR activities are limited to the management of the organization; thus, employees do not have a responsibility for ensuring the success of CSR objectives.

C. Management has overall responsibility for the effectiveness of governance, risk management, and internal control processes associated with CSR.

D. The board is responsible for ensuring that CSR objectives are established, risks are managed, performance is measured, and activities are appropriately monitored and reported.

A. The internal audit resource plan is only approved by the chief financial officer.

B. An auditor demonstrates a good understanding of the steps involved in carrying out a consulting engagement.

C. An auditor attempts to obtain information needed to complete an assurance engagement but is denied access.

D. The appointment of the chief audit executive is ratified by the board.

A. Require the matching of a purchase order, receiving report, and invoice before payment.

B. Require all checks to be signed by more than one person.

C. Require all invoices to be paid within 30 days by check only.

D. Require supervisory review of all invoices and cash disbursements exceeding a stated threshold.

A. The CEO.

B. The internal auditor.

C. The chief audit executive.

D. The officer in charge of human resources.

A. Review the results of the internal assessment, identify weaknesses, and implement improvements at the remaining offices.

B. Request that an external assessor validate the results of the internal assessment and review the remaining offices.

C. Request the regional office that performed the internal assessment to perform an assessment of the remaining offices.

D. Request from the audit committee an additional budget and an extension so that the external assessment could be performed next year.

A. Lower than average employee turnover.

B. Implementation of a fraud hotline.

C. Incentive-based compensation structures.

D. Strong board of directors oversight.

A. Ensuring that auditors have a balance of both operational and internal audit responsibilities.

B. Ensuring regular documentation of auditor skills and experience in the workpapers.

C. Basing performance evaluations heavily on customer satisfaction surveys.

D. Prohibiting auditors from accepting gifts from audit clients or potential clients.

A. The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities,

B. The framework is designed to be effective for organizations no matter how small.

C. The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.

D. The board is responsible for setting the organizational attitude through tone at the top,

A. Confirming that all claims are within the limits of the organization's travel policy.

B. Verifying whether claims have been properly authorized for payment

C. Reconciling claims against business the requests that were approved by supervisors

D. Verifying whether claims are properly supported by invoices or other documents.

A. Evaluate the adequacy of the controls and then test the controls for effectiveness.

B. Test the controls for effectiveness and then evaluate the adequacy of the controls.

C. Identify risks and then evaluate the controls for effectiveness.

D. Evaluate the controls for effectiveness and then assess the risks in the area.

A. The organization's CEO reviews the internal audit activity's annual budget per the organization's policies and procedures.

B. The internal audit activity often uses management's risk profile to build its own risk profile for annual planning.

C. A senior member of the internal audit activity once worked in the corporate finance department.

D. The internal audit activity is responsible for the company's risk management function, and its head manager reports to the chief audit executive.

A. Differences in typical working hours, compared to other countries.

B. Currency exchange rates, as they relate to internal audit-related expenses.

C. Accepted practices that may be illegal in other countries.

D. The effects of subtle language nuances on translations.

A. The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.

B. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

C. The auditor breached the conflict of interest standard by accepting payment for travel costs

D. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards,

A. The quality of work performed by the internal audit activity is periodically reviewed.

B. The organizational culture rewards critical and objective thinking.

C. The organization establishes effective governing body oversight.

D. Audit assignments are rotated among internal audit staff.

A. Avoidance

B. Mitigation.

C. Transfer.

D. Acceptance

A. Risks represent a single point estimate

B. Each organization faces the same types of risk.

C. Risks may relate to failing to achieve positive outcomes.

D. Mitigated risks are no longer considered to be inherent.