Free IIA-ACCA Exam Braindumps (page: 67)

Page 67 of 152

When developing the scope of an audit engagement, which of the following would the internal auditor typically not need to consider?

  1. The need and availability of automated support.
  2. The potential impact of key risks.
  3. The expected outcomes and deliverables.
  4. The operational and geographic boundaries.

Answer(s): B



Which of the following situations would justify the removal of a finding from the final audit report?

  1. Management disagrees with the report findings and conclusions in their responses.
  2. Management has already satisfactorily completed the recommended corrective action.
  3. Management has provided additional information that contradicts the findings.
  4. Management believes that the finding is insignificant and unfairly included in the report.

Answer(s): C



According to IIA guidance, which of the following activities is most likely to enhance stakeholders' perception of the value the internal audit activity (IAA) adds to the organization?
1. The IAA uses computer-assisted audit techniques and IT applications.
2. The IAA uses a consistent risk-based approach in both its planning and engagement execution.
3. The IAA demonstrates the ability to build strong and constructive relationships with audit clients.
4. The IAA frequently is involved in various project teams and task forces in an advisory capacity.

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

Answer(s): D



A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?

  1. Integrity.
  2. Flexibility.
  3. Initiative.
  4. Curiosity.

Answer(s): D



Page 67 of 152



Post your Comments and Discuss IIA IIA-ACCA exam with other Community members:

Jeelzs commented on June 25, 2024
Awesome indeed
Anonymous
upvote