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NEW QUESTION 43
An internal audit charter should do which of the following?

  • A. Establish the size of the internal audit activity.
  • B. Define the scope of internal audit activities.
  • C. Communicate the internal audit activity’s goals.
  • D. Outline the schedule of future audits.

Answer: B

 

NEW QUESTION 44
According to IIA guidance, which of the following is the best example of a system application control?

  • A. A system development life cycle control.
  • B. A physical security control over a data center.
  • C. An input control over data integrity.
  • D. A program change management control.

Answer: C

 

NEW QUESTION 45
What is the primary purpose of a fishbone diagram?

  • A. To represent the frequencies of adverse conditions in a given process.
  • B. To identify the possible causes of adverse conditions.
  • C. To plan and control complex projects, such as internal audits.
  • D. To depict the areas of responsibility for departments in an organization.

Answer: B

 

NEW QUESTION 46
Which of the following activities best reflects the scope and status of the internal audit activity as defined in the internal audit policy statement?

  • A. The audit manager conducts an internal quality assessment of the internal audit activity’s adherence to the Standards.
  • B. The internal auditor reviews the physical access to merchandise during an inventory count.
  • C. The board approves the annual performance evaluation of the chief audit executive.
  • D. The audit manager refrains from assigning an auditor who was a former payroll clerk to conduct a payroll audit.

Answer: B

Explanation:
Section: Volume E

 

NEW QUESTION 47
When a plant manager from within the organization is hired as a rotational internal auditor within the internal audit activity which area should he most likely be trained for immediately?

  • A. Risk assessments
  • B. Industry knowledge
  • C. Project management
  • D. Leadership skills

Answer: A

 

NEW QUESTION 48
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