QUESTION: 245

An organization's internal audit plan includes a recurring assurance review of the human resources (HR) department.
Which of the following statements is true regarding preliminary communication between the auditor in charge (AIC) and the HR department?
1. The AIC should notify HR management when the draft audit plan is being developed, as a courtesy.
2. The AIC should notify HR management before the planning stage begins.
3. The AIC should schedule formal status meetings with HR management at the start of the engagement.
4. The AIC should finalize the scope of the engagement before communicating with HR management.

1 and 3
1 and 4
2 and 3
2 and 4

Answer(s): C

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QUESTION: 246

The final internal audit report should be distributed to which of the following individuals?

Audit client management only
Executive management only
Audit client management, executive management, and others approved by the chief audit executive.
Audit client management, executive management, and any those who request a copy.

Answer(s): C

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QUESTION: 247

According to IIA guidance, which of the following individuals should receive the final audit report on a compliance engagement for the organization's cash disbursements process?

The accounts payable supervisor, accounts payable manager, and controller.
The accounts payable manager, purchasing manager, and receiving manager.
The accounts payable supervisor, controller, and treasurer.
The accounts payable manager, chief financial officer, and audit committee.

Answer(s): A

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QUESTION: 248

If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?

Acts that may endanger the health or safety of individuals.
Acts that favor one party to the detriment of another.
Acts that damage or have an adverse effect on the environment.
Acts that conceal inappropriate activities in the organization.

Answer(s): B

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QUESTION: 245

QUESTION: 246

QUESTION: 247

QUESTION: 248