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Certified Internal Auditor Exam Questions 241–245 (page: 50)

Which of the following is not an appropriate type of coordination between the internal audit activity and regulatory auditors?

An organization's accounts payable function improved its internal controls significantly after it received an unsatisfactory audit report. When planning a follow-up audit of the function, what level of detection risk should be expected if the audit and sampling procedures used are unchanged from the prior audit?

Which of the following is an appropriate role for the board in governance?

According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?

I). Advocating the establishment of a risk management function.
II). Identifying and evaluating significant risk exposures during audit engagements.
III). Developing a risk response for the organization if there is no chief risk officer.
IV). Benchmarking risk management activities with other organizations.
V). Documenting risk mitigation strategies and techniques.

According to the International Professional Practices Framework, which of the following should be stated in the internal audit charter?

I) Authorization for access to records.
II) The internal audit activity's position within the organization.
III) The relationship between the internal audit activity and the board.
IV) The scope of internal audit activities.