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:
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1 .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...
2 .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.
3 .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...
4 .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:
A Every three years. B Quarterly. C Annually. D Biannually.
5 .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...
7 .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.
8 .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.
9 .Karl Kravitz, chief audit executive of the Carbon Corporation, applies internal audit procedures to the company's system of controls over accidental pollution and concludes that the likelihood and impact of accidental carbon pollution exceeds the company's risk appetite. If Carbon Corporation has adopted International Standards for the Professional Practice of Internal Auditing, how should Kravitz report his finding that residual risk exceeds risk appetite?
A Report the finding directly to the board of directors. B Report the risk exposure directly to the Environmental Protection Agency (EPA) or other appropriate regulatory body. C Report the risk exposure to senior management and, if unresolved, report the matter to the board of directors. D Report th...
10 .In a large public corporation, evaluating internal control procedures should be the responsibility of:
A Security management staff who report to the chief facilities officer. B Internal audit staff who report to the board of directors. C Accounting management staff who report to the CFO. D Operations management staff who report to the chief operations officer.
