최신 IIA-CIA-Part2 무료덤프 - IIA Practice of Internal Auditing
An engagement supervisor reviewed a staff internal auditor's documentation and noted that several edits should be made. The internal audit activity uses an electronic workpaper database and does not maintain paper files for its system of record. A system error prevents the engagement supervisor from adding her electronic signature to any workpaper in the database Given this situation which is the most appropriate response to provide evidence of supervisory review?
정답: C
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Which of the following would help the internal audit activity assess compliance with the organization's standard operating procedures for bank deposits during a preliminary survey?
정답: B
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During the review of an organization's retail fraud deterrence program, an employee mentions that an expensive fraud surveillance information system is rarely used. The internal auditor concludes that additional staff are required to properly utilize the system to its full potential. According to IIA guidance, which criteria for evidence is most lacking to reach this conclusion?
정답: C
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Which of the following statements regarding the risk management process' support of the internal audit activity is true?
정답: B
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Which of the following parties is accountable for ensuring adequate support for conclusions and opinions readied by the internal audit activity while relying on external auditors' work?
정답: A
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An internal auditor examined a nostatistical sample of open accounts receivable balances and discovered that 10 out of 60 exceeded the approved unseated credit limit threshold defined by the organization's policy What should the auditor document in the workpapers?
정답: A
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Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?
정답: B
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A chief audit executive (CAE) is determining which engagements to include on the annual audit plan. She would like to consider the organization's attitude toward risk and the degree of difficulty in achieving objectives. Which of the following resources should the CAE consult?
정답: C
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For which of the following fraud engagement activities would it be most appropriate to involve a forensic auditor?
정답: C
Which of the following statements is false regarding audit criteria?
정답: D
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Which of the following would be the most reliable source of documentary evidence?
정답: D
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An internal auditor is performing a review of an organization's vendor for any possible conflicts of interest. Which of the following would provide the greatest assistance to the auditor in meeting this objective?
정답: A
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Which of the following best describes the guideline for preparing audit engagement workpapers?
정답: B
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In the following risk control map risks have been categorized based on the level of significance and the associated level of control. Which of the following statements is true regarding Risk C?


정답: D
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