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NEW QUESTION 23
If an internal auditor discloses confidential information in response to a lawsuit, the internal auditor has violated:
NEW QUESTION 24
The internal audit staff lacks the expertise to perform a specific activity when auditing an organization.
Which of the following individuals is not an appropriate choice to perform this task?
NEW QUESTION 25
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
NEW QUESTION 26
Which of the following are appropriate responsibilities of the audit committee in relation to the chief audit executive (CAE)?
Approving the internal audit charter.
Approving decisions regarding the appointment and removal of the CAE.
Approving the risk management strategy for the organization.
Making appropriate inquiries of management and the CAE to determine whether there are inappropriate scope and resource limitations.
NEW QUESTION 27
Which of the following statements regarding organizational governance is not correct?
Explanation:
Section: Volume B
NEW QUESTION 28
......
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NEW QUESTION 23
If an internal auditor discloses confidential information in response to a lawsuit, the internal auditor has violated:
- A. Both the IIA Code of Ethics and the Standards.
- B. The Standards.
- C. Neither the IIA Code of Ethics nor the Standards.
- D. The IIA Code of Ethics.
NEW QUESTION 24
The internal audit staff lacks the expertise to perform a specific activity when auditing an organization.
Which of the following individuals is not an appropriate choice to perform this task?
- A. A researcher affiliated with a college or university.
- B. A consultant from an outside firm.
- C. An expert within the department being audited.
- D. A specialist from the staff of a government agency.
NEW QUESTION 25
An internal auditor is conducting an assessment of the organization's fraud prevention program using the COSO enterprise risk management framework. According to this framework, which of the following activities would fall under the control environment component for preventing fraud?
1. The organization uses an automated authority approval matrix to control payments.
2. The organization has a whistleblower hotline that is available to employees.
3. Annually, every manager completes a comprehensive fraud assessment of his or her department.
4. Annually, the organization reviews and communicates the code of expected behavior.
- A. 1 and 3.
- B. 1 and 2.
- C. 2 and 3.
- D. 2 and 4.
NEW QUESTION 26
Which of the following are appropriate responsibilities of the audit committee in relation to the chief audit executive (CAE)?
Approving the internal audit charter.
Approving decisions regarding the appointment and removal of the CAE.
Approving the risk management strategy for the organization.
Making appropriate inquiries of management and the CAE to determine whether there are inappropriate scope and resource limitations.
- A. 1,2,and 4 only
- B. 1 and 2 only
- C. 2,3,and 4 only
- D. 1,2,and 3 only
NEW QUESTION 27
Which of the following statements regarding organizational governance is not correct?
- A. An effective internal audit function is one of the four cornerstones of good governance.
- B. Accountability is one of the key elements of organizational governance.
- C. Those performing governance activities are accountable to the customer.
- D. Governance principles and the need for an internal audit function are applicable to governmental and not- for-profit activities.
Explanation:
Section: Volume B
NEW QUESTION 28
......
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