IIA-IAP 무료 덤프문제 온라인 액세스

As part of the annual training plan, the chief audit executive (CAE) has arranged for a local audit training institute to provide an in-house training session for the internal audit team. Which of the following best explains the primary purpose of this approach?

• A.It helps the internal audit activity attain an appropriate organizational status to maintain independence.
• B.It helps the internal auditors maintain a required level of proficiency.
• C.It assists the CAE with assessing the results of the internal audit team's development efforts.

During a procurement process consulting engagement, the internal auditors reviewed contracts for the hospital's supply of medicine. Which of the following would the internal auditors most likely recommend to improve the effectiveness of the procurement process?

• A.Only qualified procurement professionals should manage the procurement process.
• B.The procurement process must be comprehensively documented.
• C.The procurement process should begin with clearly specified needs.

According to the IIA's Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

• A.The auditor does not accept anything that may impair or be presumed to impair her professional judgment
• B.The auditor continually improves her proficiency and the effectiveness and quality of her services
• C.The auditor is prudent in the use and protection of information acquired in the course of her work

The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

• A.An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
• B.Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year
• C.The chief audit executive's observations of the organization's finance committee

Which of the following would have the most direct impact on management's decision regarding the amount of risk that is considered acceptable?

• A.Risk perception.
• B.Risk capacity.
• C.Risk appetite.