IIA-CIA-Part1 무료 덤프문제 온라인 액세스

A whistleblower reveals to the chief audit executive (CAE) detailed allegations of potential fraud at the senior management level. Although the CAE has some experience in the area, she chooses to retain an external fraud expert to conduct the investigation. When asked by the director of finance to defend the expenditure, which of the following statements represents the CAE ' s best response?

• A.The CAE describes the specifics of the allegation to underscore the importance of the situation and the need for expert investigation
• B.The CAE refers to the Standards and explains that to protect her objectivity, she needs to remain isolated from the investigation.
• C.The CAE refers to the Standards and explains that to protect her independence, she needs to remain isolated from the investigation.
• D.The CAE refers to the Standards and explains that the internal audit activity must obtain competent assistance if needed.

Management of an area under review is aggressive, upset, and questioning the knowledge and experience of the organization ' s internal auditors, as the audit results highlight critical findings. The relationship between the internal audit activity and management has continued to degenerate. as previous audit reports also showed a large number of issues. What would be the best strategy for working through the current audit results while also attempting to repair the relationship with management?

• A.Take an assisting approach and offer to assist with the implementation of action plans.
• B.Take a compromising approach by modifying the tone of the report, while maintaining the critical findings.
• C.Take an assertive approach and be persistent in attempting to convince the director.
• D.Take an accommodating approach and change the overall rating of the audit report.

Which of the following statements is true regarding consulting and assurance engagements performed by the internal audit activity ' ?

• A.For a consulting engagement, internal auditors and management jointly agree on the adequate criteria needed to evaluate governance, risk management, and controls. This is not true of assurance engagements
• B.For a consulting engagement objectives must address governance risk management and control processes to the extent agreed upon with the client. This is not true of assurance engagements
• C.Engagement planning and fieldwork are similar for both types of engagements (there are no major differences) although the reporting process is different depending on which service is provided
• D.For both assurance and consulting engagements, the auditor must independently and objectively select the criteria for evaluation

Which of the following should be considered in developing a risk and control model for use in an engagement?

• A.The risk and control model should be developed individually by the auditor for use on individual audit projects within the planned engagement.
• B.The risk and control model should be tailored to the organization that will be the subject of the engagement.
• C.The risk and control model should be strictly adhered to in performing the engagement.
• D.The risk and control model should be globally accepted by the profession.

Which of the following must be considered by the chief audit executive before writing the internal audit charter?

• A.The manner in which the internal audit activity is viewed by the board.
• B.Internal auditors ' level of competencies and skills.
• C.Evaluation of staff certifications and continued development.
• D.Effectiveness of the quality assurance and improvement program.