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Exam Name:	ACCA CIA Challenge Exam
Exam Code:	IIA-ACCA Dumps
Vendor:	IIA	Certification:	CIA Challenge Exam
Questions:	604 Q&A's	Shared By:	ela

Question 16

The internal audit activity (IAA) wants to measure its performance related to the quality of audit recommendations. Which of the following client survey questions would best help the IAA meet this objective?

Options:

Were audit findings relevant and useful to management?

Does the audit report format present issues clearly and concisely?

Does the IAA work with a high degree of professionalism and objectivity?

Were the findings reported in a timely manner?

Discussion

Question 17

Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

Options:

The financial interest the service provider may have in the organization.

The relationship the service provider may have had with the organization or the activities being reviewed.

Compensation or other incentives that may be applicable to the service provider.

The service provider's experience in the type of work being considered.

Discussion

Question 18

A chief audit executive (CAE) received a detailed internal report of senior management's internal control assessment. Which of the following subsequent actions by the CAE would provide the greatest assurance over management's assertions?

Options:

Assert whether the described and reported control processes and systems exist.

Assess whether senior management adequately supports and promotes the internal control culture described in the report.

Evaluate the completeness of the report and management's responses to identified deficiencies.

Determine whether management's operating style and the philosophy described in the report reflect the effective functioning of internal controls.

Discussion

Question 19

According to IIA guidance, which of the following statements are true regarding the internal audit plan?

1. The audit plan is based on an assessment of risks to the organization.

2. The audit plan is designed to determine the effectiveness of the organization's risk management process.

3. The audit plan is developed by senior management of the organization.

4. The audit plan is aligned with the organization's goals.

Options:

1 and 2 only

3 and 4 only

1, 2, and 4

1, 3, and 4

Discussion

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