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Free IIA-ACCA Exam Braindumps (page: 69)

Page 69 of 152
PDF with 604 Questions

An organization has a health and safety division that conducts audits to meet regulatory requirements. The chief health and safety officer reports directly to the CEO.
Which of the following describes an appropriate role for the chief audit executive (CAE) with regard to the organization's health and safety program?

  1. The CAE has no role to play, because the chief health and safety officer reports to a senior executive.
  2. The CAE should coordinate with, and review the work of, the chief health and safety officer to gain an understanding of whether risks related to health and safety are managed properly.
  3. The CAE should give periodic reports directly to the regulator regarding health and safety issues, as it is the appropriate regulatory oversight body.
  4. The CAE should hire an independent external specialist to conduct an annual assessment and provide assurance over the effectiveness of the health and safety program and the reliability of its reports.

Answer(s): B



Which of the following factors should a chief audit executive consider when determining the audit universe?
1. Components of the organization's strategic plan.
2. Inputs from senior management and the board.

3. Views of competitors and business associates.
4. Results of exit interviews with departing employees.

  1. 1 and 2 only
  2. 2 and 4 only
  3. 1, 2, and 4
  4. 2, 3, and 4

Answer(s): A



Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

  1. The financial interest the service provider may have in the organization.
  2. The relationship the service provider may have had with the organization or the activities being reviewed.
  3. Compensation or other incentives that may be applicable to the service provider.
  4. The service provider's experience in the type of work being considered.

Answer(s): D



Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
1. Intervening during an audit involving ethical wrongdoing.
2. Discussing periodic reports of ethical breaches.
3. Authorizing an investigation of an unsafe product.
4. Negotiating a settlement of an employee claim for personal damages.

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

Answer(s): B



Page 69 of 152



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Jeelzs commented on June 25, 2024
Awesome indeed
Anonymous
upvote