IIA-CHAL-QISA 무료 덤프문제 온라인 액세스

Which of the following best demonstrates that the internal audit activity is using due professional care?

• A.Internal auditors consider the use of technology-based audit and other data analysis techniques
• B.Internal auditors undertake the necessary training to complete their audit work.
• C.The internal audit activity reports directly to the board on the engagements it performs.
• D.The completion of engagements is based on the assumption that fraudulent activities may exist.

Which of the following must be in existence as a precondition to developing an effective system of internal controls?

• A.An information and communication process
• B.A monitoring process
• C.A strategic objective-setting process.
• D.A risk assessment process.

According to IIA guidance, which of the following practices by the chief audit executive (CAE) best enhances the organizational independence of the Internal audit activity^

• A.CAE meets privately with the CEO at least annually
• B.CAE meets privately with the board at least annually.
• C.CAE reports to the board regarding audit staff performance evaluation and compensation.
• D.CAE reviews and approves the annual audit plan.

Which of the following recognized competitive strategies focuses on gaining efficiencies?

• A.Cost leadership.
• B.Focus
• C.Differentiation
• D.Innovation

Which of the following statements is true regarding the reporting of tangible and intangible assets?

• A.Due to their indefinite nature, intangible assets are not subject to amortization.
• B.The organization must expense any cost incurred in developing a plant asset
• C.For intangible assets, cost includes the purchase price and development costs.
• D.For plant assets, cost includes the purchase price and the cost of design and construction