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Certified Internal Auditor Exam Questions 181–185 (page: 38)

According to the International Professional Practices Framework, the most complete definition of controls is

During a meeting of an internal audit team, two members of the team disagree, and one accuses the other of trying to advance personal interests over the interests of the audit.
The audit manager should

In order to ensure that the internal auditors have the objectivity required by the Standards, the chief audit executive should

It would be appropriate for an internal audit activity to use consultants with expertise in health-care benefits when the internal audit activity is

I). Conducting an audit of the organization's estimate of its liability for post retirement benefits, which include health care benefits.
II). Comparing the cost of the organization's health care program with that of other programs offered in the industry.
III). Training its staff to conduct an audit of health care costs in a major division of the
organization.

Which of the following actions would be considered a violation of the Standards?

I). Drafts of engagement communications were reviewed with the audit client to obtain input. The client's comments were considered when developing the engagement final communication.
II). An auditor participated as part of a development team to review the control procedures to be incorporated into a major computer application under development.
III). Given limited resources, the chief audit executive performed a risk analysis to determine which functions to audit.