Free CIA Exam Braindumps
Certified Internal Auditor Exam Questions 71–75 (page: 16)

According to the International Professional Practices Framework, which of the following would be considered a scope limitation?

I). Divisional management indicates that since the division is in the process of converting a major computer system, the information systems portion of the planned audit will have to be postponed until next year.
II). The audit committee reviews the audit plan for the year and deletes an audit that the director thought was important to conduct.
III). The sales manager indicates that certain customers cannot be contacted because the
organization is in the process of negotiating a long-term contract with them.

While researching a topic during a telecommunications audit, an auditor identified a security vulnerability with the entity's revenue accounting system. The accounting system is outside the scope of the current audit engagement. The auditor should

Which statement most accurately describes how criteria are established for use by internal auditors in determining whether goals and objectives have been accomplished?

If an engagement client's operating standards are vague and thus subject to interpretation, the auditor should

Which of the following does not describe a skill or knowledge necessary to supervise a particular audit engagement?