IIA-CIA-Part2 무료 덤프문제 온라인 액세스

The internal audit activity is planning an assurance engagement for a foreign subsidiary. According to IIA guidance, which of the following would be included in the preliminary communication to management of the area under review?

• A.The estimated time frame, the names of the auditors, and the resources and travel budget.
• B.The names of the auditors, the resources and travel budget, and the scope of the engagement.
• C.The scope of the engagement, the estimated time frame, and the names of the auditors.
• D.The resources and travel budget, the scope of the engagement, and the estimated time frame.

An internal audit activity has to confirm the validity of the activities reported by a grantee that received a chantable contribution from the organization Which of the following methods would best help meet this objective?

• A.Reconciling general ledger accounts used by management of the area under review for reflecting expenses on charitable contributions
• B.Visiting the grantee to assess whether the execution of the project was in line with the defined grant scope.
• C.Verifying that the grantee ' s final report is in line with what was depicted in the initial budget request.
• D.Interviewing employees of the corporate affairs department, which is responsible for charitable activities

An internal control questionnaire would be most appropriate in which of the following situations?

• A.Testing controls in high risk areas.
• B.Testing controls in areas with high control failure rates.
• C.Testing controls where operating procedures vary.
• D.Testing controls in decentralized offices.

The internal audit activity needs to review the information security function but does not have the IT expertise needed for the engagement. Which of the following actions should the chief audit executive take to ensure the internal audit activity conforms with the Standards?

• A.Perform the audit herself and work closely with the information security function to obtain expertise in the area.
• B.Assign the engagement to a staff auditor and closely review his work and report.
• C.Contract an external service provider auditor with the experience necessary to perform the audit.
• D.Assign the engagement to a senior auditor, who carefully researches and studies the company's IT infrastructure.

Which of the following is essential for ensuring that the internal audit activity's findings and recommendations receive adequate consideration?

• A.Reporting results of audits with recommendations to management.
• B.Discussing audit findings with independent auditors.
• C.Reporting quarterly to management that the audit plan is focused on higher exposures of risk.
• D.Providing formal follow-up procedures to ensure that management complies with an action plan or accepted risk of not taking action.