According to the Independence and Objectivity standards included in the International Standards for the Professional Practice of Internal Auditing, the chief internal audit officer should confirm his independence to the board of directors:
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1 .The Institute of Internal Auditors defines internal auditing in their International Standards for the Professional Practice of Internal Auditing as an:
A Integrated program evaluation function. B Institutional improvement system. C Independent objective assurance and consulting activity. D Interdependent attestation service.
2 .The former controller for National Manufacturing Corporation's Scranton manufacturing plant was promoted to National Manufacturing Corporation's internal audit division within the last six months. According to Independence and Objectivity standards included in the International Standards for the Professional Practice of Internal Auditing, the auditor:
A Should not be involved in either assurance or consulting activities for the Scranton Plant. B May be involved in assurance and consulting activities for the Scranton Plant without limitations. C Must not be involved with consulting activities for the Scranton Plan. D Must not be involved with assu...
3 .International Standards for the Professional Practice of Internal Auditing include implementation standards specific to both assurance and consulting activities. A major difference between assurance and consulting activities is that:
A Objectivity is only required for assurance services. B The nature and scope of the assurance engagement are determined by the internal auditor while the nature and scope of the consulting engagement are subject to agreement with the engagement client. C The nature and scope of the assurance engage...
4 .The International Professional Practices Framework (IIPF) organizes the authoritative guidance published by the II Authoritative guidance is divided into two categories, mandatory and endorsed/strongly recommended. Which of the following IIPF authoritative guidance is not considered mandatory guidance?
A Definition of internal auditing. B International Standards for the Professional Practice of Internal Auditing. C Code of Ethics. D Position papers.
5 .Which of the following statements is true regarding the International Professional Practices Framework Code of Ethics?
A The Code of Ethics includes a comprehensive and detailed Standards of Conduct document. B The Code of Ethics applies to both individual internal auditors and entities that conduct internal audits. C The Code of Ethics is divided into three sections covering independence, objectivity, and competenc...
7 .According to the Quality Assurance and Improvement standards included in the International Standards for the Professional Practice of Internal Auditing, all are true of a quality assurance program, except:
A Results of quality assurance reports should be reported to the board of directors and senior management. B External reviewers must be CPAs. C External assessments must occur at least every five years. D Quality assurance must include both ongoing and periodic internal assessments and periodic exte...
8 .According to the Performance standards included in the International Standards for the Professional Practice of Internal Auditing, effective management of internal audit activities is characterized in part by:
A Objective and relevant assurance. B Contributions to the effectiveness and efficiency of governance. C Consultation of practice aids. D Conformity to the Standards and Code of Ethics.
9 .According to the Performance standards included in the International Standards for the Professional Practice of Internal Auditing, results of a preliminary risk assessment are used in engagement planning for the determination of the engagement:
A Objectives. B Work plan. C Resource allocation. D Scope.
10 .International Standards for the Professional Practice of Internal Auditing include standards for quality of communications. According to the Standard, communications that are free from errors and distortions and are faithful to underlying facts are characterized as:
A Accurate. B Clear. C Complete. D Objective.
