| Exam Name: | ACCA CIA Challenge Exam | ||
| Exam Code: | IIA-ACCA Dumps | ||
| Vendor: | IIA | Certification: | CIA Challenge Exam |
| Questions: | 604 Q&A's | Shared By: | skyler |
A newly promoted chief audit executive (CAE) is faced with a backlog of assurance engagement reports to review for approval. In an attempt to attach a priority for this review, the CAE scans the opinion statement on each report. According to IIA guidance, which of the following opinions would receive the lowest review priority?
1. Graded positive opinion.
2. Negative assurance opinion.
3. Limited assurance opinion.
4. Third-party opinion.
According to IIA guidance,which of the following is true about the supervising internal auditor's review notes?
• They are discussed with management prior to finalizing the audit.
• They may be discarded after working papers are amended as appropriate.
• They are created by the auditor to support her fieldwork in case of questions.
• They are not required to support observations issued in the audit report.
An internal auditor is conducting a financial audit. Which of the following audit procedures is most appropriate when existing internal controls are weak?
Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?
TESTED 14 Dec 2025
