最新のIAA-IAP問題集で試験を準備する

The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

• A. The chief audit executive's observations of the organization's finance committee
• B. An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board
• C. Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

To be organizationally independent, the chief audit executive should administratively report to which of the following?

• A. The audit committee.
• B. The board of directors.
• C. The chief executive officer.

Which of the following best explains why internal auditors should identify risk scenarios during a risk assessment of the area being audited?

• A. To evaluate the adequacy of management's risk management process in the area being audited.
• B. To determine whether established controls are operating effectively to mitigate critical risks.
• C. To determine what would prevent the achievement of objectives in the area being audited.

The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

• A. The Standards require that the internal auditor document exit meetings
• B. The information may be needed if a disagreement about the content arises
• C. The results of the discussion form part of the internal auditor's performance review

A senior internal auditor is planning a compliance audit of the organization's global purchasing department.
Which of the following criteria is a relevant consideration for establishing the engagement objectives?

• A. A list of all items acquired through the organization's global purchasing department in the past year
• B. Location of all global operations that acquire goods through the organization's global purchasing department
• C. Current governance laws and regulations in the countries in which the organization operates