최신 IIA-CIA-Part2 무료덤프 - IIA Practice of Internal Auditing
Considering the five-attribute approach to documenting deficiencies in an area under review which of the following answers the question. "What should be in place?''
정답: D
설명: (DumpTOP 회원만 볼 수 있음)
An internal auditor is analyzing sates records and is concerned whether a transaction is recorded in the coned period. The accounting manager explains that the external auditor approved the records and produces an email from the external audit team leader. How should tie internal auditor respond?
정답: B
설명: (DumpTOP 회원만 볼 수 있음)
When addressing the excessive overtime being paid lo employees in an organization's customer service call center, which of the following would be most relevant for the internal auditor to use?
1 Confirmation.
2. Trend analysis.
3 External benchmarking
4. Internal benchmarking
1 Confirmation.
2. Trend analysis.
3 External benchmarking
4. Internal benchmarking
정답: C
설명: (DumpTOP 회원만 볼 수 있음)
An organization is expanding into a new line of business selling natural gas. The internal auditor is planning an engagement and wants to obtain a general understanding of the natural gas market the market share that the organization wants to win, and the competitive advantage that the organization may have. Which of the following would be the best source of such information?
정답: A
설명: (DumpTOP 회원만 볼 수 있음)
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
설명: (DumpTOP 회원만 볼 수 있음)
According to IIA guidance, which of the following activities is most likely to enhance stakeholders' perception of the value the internal audit activity (IAA) adds to the organization?
1. The IAA uses computer-assisted audit techniques and IT applications.
2. The IAA uses a consistent risk-based approach in both its planning and engagement execution.
3. The IAA demonstrates the ability to build strong and constructive relationships with audit clients.
4. The IAA frequently is involved in various project teams and task forces in an advisory capacity.
1. The IAA uses computer-assisted audit techniques and IT applications.
2. The IAA uses a consistent risk-based approach in both its planning and engagement execution.
3. The IAA demonstrates the ability to build strong and constructive relationships with audit clients.
4. The IAA frequently is involved in various project teams and task forces in an advisory capacity.
정답: D
설명: (DumpTOP 회원만 볼 수 있음)
The final engagement communication contains the following observation:
The internal auditor discovered that three of the 10 contracts reviewed failed to meet the organization's competitive bidding requirements Management explained that senior management deemed these purchases to be critical and awarded them as sole-source." Which of the following components is missing in the documentation of the observation?
The internal auditor discovered that three of the 10 contracts reviewed failed to meet the organization's competitive bidding requirements Management explained that senior management deemed these purchases to be critical and awarded them as sole-source." Which of the following components is missing in the documentation of the observation?
정답: B
설명: (DumpTOP 회원만 볼 수 있음)
An internal auditor receives a document displaying all the steps of a process and the path taken as transactions flow between each step of the process How is the internal auditor most likely to use This document during the engagement?
정답: A
Which of the following is an example of internal benchmarking?
정답: A
설명: (DumpTOP 회원만 볼 수 있음)
Which of the following statements is true regarding internal auditors and other assurance providers?
정답: C
설명: (DumpTOP 회원만 볼 수 있음)
The chief audit executive (CAE) of a small internal audit activity (IAA) plans to test conformance with the Standards through a quality assurance review. According to the Standards, which of the following are acceptable practice for this review?
1. Use an external service provider.
2. Conduct a self-assessment with independent validation.
3. Arrange for a review by qualified employees outside of the IAA.
4. Arrange for reciprocal peer review with another CAE.
1. Use an external service provider.
2. Conduct a self-assessment with independent validation.
3. Arrange for a review by qualified employees outside of the IAA.
4. Arrange for reciprocal peer review with another CAE.
정답: D
설명: (DumpTOP 회원만 볼 수 있음)
Which of the following is the primary reason for internal auditors to conduct interim communications with management of the area under review?
정답: A
설명: (DumpTOP 회원만 볼 수 있음)
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
설명: (DumpTOP 회원만 볼 수 있음)
Acceding to IIA guidance, when of the Mowing is an assurance service commonly performed by the internal audit activity?
정답: D
설명: (DumpTOP 회원만 볼 수 있음)