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Which of the following would the chief audit executive be required to disclose in the communication of quality assessment results to senior management and the board?
NEW QUESTION 52
Which of the following would be a violation of the IIA Code of Ethics?
NEW QUESTION 53
Which is the least effective form of risk management?
Explanation:
Section: Volume A
NEW QUESTION 54
A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior. Which of the following is the most appropriate action for the CAE to take?
NEW QUESTION 55
Which of the following would be a violation of the objectivity of a certified internal auditor?
1. Accepting a motivational book from a major vendor.
2. Attending a professional sporting event as the guest of a corporate supplier.
3. Performing an internal audit engagement for a division 18 months after having controllership responsibility for that division.
4. Designing and implementing a corporate-wide utilities cost containment program.
NEW QUESTION 56
......
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NEW QUESTION 51Which of the following would the chief audit executive be required to disclose in the communication of quality assessment results to senior management and the board?
- A. Any assumptions made by the assessment team
- B. The cost and frequency of both internal and external assessments.
- C. A potential conflict of interest of the assessment team.
- D. The assessment team's execution plan of relevant procedures.
NEW QUESTION 52
Which of the following would be a violation of the IIA Code of Ethics?
- A. Reporting information that could be damaging to the organization, at the request of a court of law.
- B. Including an issue in the final audit report after management has resolved the issue.
- C. Accepting a gift that is a commercial advertisement available to the public.
- D. Participating in an audit engagement for which the auditor does not have the necessary experience or training.
NEW QUESTION 53
Which is the least effective form of risk management?
- A. Systems-based detective control.
- B. People-based detective control.
- C. Systems-based preventive control.
- D. People-based preventive control.
Explanation:
Section: Volume A
NEW QUESTION 54
A chief audit executive (CAE) learns that the brother-in-law of a senior auditor who audits the procurement process was hired as the head of the procurement department six months prior. Which of the following is the most appropriate action for the CAE to take?
- A. The CAE should change the senior auditor's assignment and take corrective action for the auditor's failure to disclose the conflict of interest.
- B. The CAE should require the senior auditor to disclose the relationship in writing before continuing his responsibility for monitoring procurement.
- C. The CAE should not interfere because there is no evidence that a conflict of interest has occurred.
- D. The CAE should remind the senior auditor of his obligation to be objective and impartial.
NEW QUESTION 55
Which of the following would be a violation of the objectivity of a certified internal auditor?
1. Accepting a motivational book from a major vendor.
2. Attending a professional sporting event as the guest of a corporate supplier.
3. Performing an internal audit engagement for a division 18 months after having controllership responsibility for that division.
4. Designing and implementing a corporate-wide utilities cost containment program.
- A. 1 and 3 only
- B. 2 and 3 only
- C. 2 and 4 only
- D. 1, 3, and 4 only
NEW QUESTION 56
......
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