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Free IIA CIA Exam Braindumps (page: 51)

Page 51 of 427
PDF with 1702 Questions

A company has established its environmental audit activity as part of its legal department rather than part of its internal audit activity, which reports to the audit committee. The board has requested that the chief audit executive (CAE) provide an annual opinion on whether environmental risks are being properly addressed. In these circumstances, the CAE should recommend to the audit committee that the internal audit activity

  1. Review the recommendations in all environmental audit reports.
  2. Discuss with the environmental auditors the results of their reviews.
  3. Periodically carry out a quality assessment of the environmental audit activity.
  4. Include a review of environmental issues in some internal audit engagements.

Answer(s): C



Which aspect of the audit function would be most impacted by a lack of coordination between an organization's internal and external auditors?

  1. Responsiveness.
  2. Timeliness.
  3. Effectiveness.
  4. Efficiency.

Answer(s): D



A chief audit executive used risk assessment to prepare the audit work schedule. Which of the following would be the least appropriate reason to modify the schedule?

  1. Need for coordination of audit activities with the external auditors.
  2. Request for postponement since the audit would be too complicated.
  3. Change in the relative risk of auditable activities during the year.
  4. Budget constraints or expansions.

Answer(s): B



Due to urgent requests from management, a busy internal audit activity finds that it can no longer meet all of its commitments contained in the annual audit plan. The best course of action for the chief audit executive to take would be to

  1. Continue with the plan and seek opportunities to adjust priorities and reallocate resources.
  2. Advise senior management and request that they reconsider these additional requests using more rigorous risk assessment and prioritization factors.
  3. Advise the board and senior management and request a reassessment of the plan.
  4. Advise the board immediately and seek their support for additional resources to meet the needs of the plan.

Answer(s): C






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