최신IIA Practice of Internal Auditing - IIA-CIA-Part2무료샘플문제

A. Objectives scope and timing at a high level to support coordination while adhering to confidentiality requirements

B. All plan information, including risk assessments, planned tests and past results to maximize the opportunity for coordination with internal and external providers.

C. No information should be shared with internal and external provider as it could introduce bias into the engagement results.

D. The area and timing of the audit engagement to ensure confidentially and avoid conflict of interest.

A. Notify the board that the cybersecurity engagement cannot be performed due to a lack of competent resources.

B. Suspend the cybersecurity engagement due to the lack of internal auditors with relevant competencies.

C. Seek advice from the chief audit executive on appropriate actions related to the cybersecurity engagement.

D. Reassign the competent auditors immediately.

A. Perform a site visit to see whether the organization's servers are operational

B. Interview end users to determine whether they understand how to use the database information

C. Review for indications of potential issues with the database information

D. Determine whether policies are in place on how to use the database information

A. Validating whether employees are following established policies and procedures in the procurement department

B. Generating expense report metrics for employees in the finance department

C. Making recommendations regarding financial approval authority limits for the operations department

D. Proposing fine item recommendation lot the annual financial budget of the accounting department

A. Provide engagement progress updates to management of the area under review

B. Uphold the quality of the internal audit actively

C. Ensure timely completion of the engagement

D. Assure risks and controls are identified and assessed

A. The engagement supervisor should print sign and date each workpaper after the review is complete and scan the document into the database as evidence of review

B. The engagement supervisor should ask another manager-level internal auditor not associated with the project to sign the workpaper on his behalf

C. The engagement supervisor should instruct the staff internal auditor to add a note in the workpaper on his behalf indicating that the workpaper was reviewed and feedback was provided

D. Because the engagement supervisor called the help desk to correct the IT problem, he should upload the support-request ticket from the help desk to serve as evidence of the review

A. Employ an independent external IT specialist to perform IT audits for the first year

B. Contract an external IT special to offer advice and consult on IT audits

C. Invite qualified staff from the IT department to serve as guest auditors and lead IT audits

D. Each year send a different member of the internal audit staff to an IT audit conference to learn about emerging technologies

A. The contracting department's staffing changes within the last year

B. The internal audit activity's increase n budget and staffing for the year

C. The organization's recent changes to how it processes payments

D. The certifications held by the internal auditors assigned to the engagement

A. The auditor wants to receive mid-level management insight on how to improve hiring practices.

B. The auditor wants to gain assurance that inventory counts are conducted in accordance with established procedures.

C. The auditor wants to obtain information on whether adherence to approval matrices is actually taking place in different maintenance units.

D. The auditor wants to assess whether different subsidiaries apply centrally established procurement rules in the same manner.

A. The audit procedures to be considered

B. The inherent risks to be considered

C. The sub-processes to be considered

D. The sample size to be considered

A. Gap analysis

B. Staff preferences

C. Maturity analysis

D. Extent of external audit coverage

A. Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies

B. Obtain from the human resources department the job descriptions and position requirements for all internal audit staff

C. Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews

D. Review or establish a documented skills assessment of the internal audit staff and gather information from post-audit surveys

A. The information is gathered from a system where the controls are operating effectively

B. The information is obtained directly from an experienced manager in writing

C. The information is useful to help the organization meet its goals

D. The information is consistent with the objectives for the engagement

A. Internal auditors should Instead perform a Pareto rule analysis

B. internal auditors must adjust their future engagement schedule to ensure that the root cause analysis is always performed before the engagement is concluded

C. Internal auditors should finish the engagement without conducting the root cause analysis and draft the audit report, though the report would not be considered complete until the analysis is concluded

D. The chief audit executive may recommend that management conduct further work to identify the root cause and address the issue

A. Send out an email asking managers to evaluate the risk culture and provide detailed justification.

B. Send out a survey with a few open questions, such as "What is your impression of the risk culture in our organization?"

C. Send out a survey with statements and request defined answers, such as "strongly agree" and "strongly disagree."

D. Send out an email asking those who have something to report on organizational risk culture to step forward.