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NEW QUESTION 23
According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?
- A. The use of innovative technology and data analysis techniques.
- B. The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.
- C. The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.
- D. The extent of work needed to achieve the engagement's objectives.
Answer: D
NEW QUESTION 24
To fill a critical vacancy, an internal auditor is assigned temporarily to a nonaudit role in the purchasing department, where she worked previously before joining the internal audit activity. According to IIA guidance, which of the following statements is true regarding these circumstances?
- A. The chief audit executive (CAE) should review all work performed by the auditor during her temporary assignment to ensure no impairments.
- B. The auditor should obtain the CAE's approval as to the nature and scope of the duties she is permitted to perform during her temporary assignment.
- C. Any work performed by the auditor during her temporary assignment must conform to the internal audit charter.
- D. The CAE may conduct audits in the purchasing department during the auditor's temporary assignment.
Answer: B
NEW QUESTION 25
Which of the following is not an objective of internal control?
- A. Validation.
- B. Accuracy.
- C. Efficiency.
- D. Compliance.
Answer: A
NEW QUESTION 26
Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
1. Periodically report about the accounting standards followed by the organization.
2. Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
3. Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
4. Maintain open and effective communications with the audit committee.
- A. 1 and 2 only
- B. 3 and 4 only
- C. 1, 3, and 4 only
- D. 2, 3, and 4 only
Answer: D
NEW QUESTION 27
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