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Certified Internal Auditor Exam Questions 11–15 (page: 4)

Which of the following steps would not be included in a program of selecting and developing human resources for an internal audit department?

To ensure that due professional care has been taken during an audit engagement, an internal auditor should always

According to the Standards, which of the following must an internal auditor take into consideration when performing an assurance engagement of treasury operations?

I). The audit committee has requested assurance of the treasury department's compliance with a new policy on the use of financial instruments.
II). Treasury management has not instituted any risk management policies.
III). Due to the recent sale of a division, the amount of cash and marketable securities managed by the treasury department has increased by 350 percent.
IV). The external auditors have indicated some difficulties in obtaining account confirmations.

To promote a positive image within an organization, a chief audit executive (CAE) adjusted the audit plan to focus on assurance engagements that highlighted potential costs to be saved. Negative observations were to be omitted from engagement final communications. Which action taken by the CAE would be considered a violation of the Standards?

I). The focus of the audit function was changed without modifying the audit charter or notifying the audit committee.
II). Negative observations were omitted from the engagement final communications.
III). Cost savings and recommendations were highlighted in the engagement final communications.

In selecting an instructional strategy for developing internal audit staff, a chief audit executive should first review the