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NEW QUESTION 48
Guidelines need to be set for various levels of suspected fraud within an organization and when it would be reported to the audit committee. Which of the following would be
reported at the next meeting?
- A. Theft using collusion for more than $10,000. but not involving senior management.
- B. Minor theft of less than $10,000, not involving senior management.
- C. Discussion of replacement of the chief audit executive.
- D. Denial of access to requested employees during an audit.
Answer: A
NEW QUESTION 49
According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?
- A. Deficiencies within the internal audit activity must be reported to the board as soon as they are noted.
- B. Results of ongoing monitoring of the internal audit activity's performance must be reported to senior management and the board at least annually
- C. Results of internal assessments need to be reported to the board at least once every five years.
- D. The external assessor must present the findings from the external assessment to senior management and the board upon completion.
Answer: B
NEW QUESTION 50
The chief audit executive of a large national retailer is reviewing the purpose and objectives of the organization's internal audit activity Which of the following objectives is best aligned with The IIA's Mission of Internal Audit?
- A. To operate within the budget established by the board of directors
- B. To ensure internal auditors possess the competencies needed to perform their responsibilities
- C. To implement a quality assurance and improvement program
- D. To assess the effectiveness of internal controls over organizational assets
Answer: D
NEW QUESTION 51
Which type of engagement requires that the client agrees with the techniques used by the internal audit activity?
- A. A sensitive fraud investigation.
- B. A consulting service.
- C. A compliance audit
- D. A performance audit.
Answer: B
NEW QUESTION 52
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