Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 236–240 (page: 49)

A large investment organization hired a chief risk officer (CRO) to be responsible for the organization's risk management processes.
Which of the following people should prioritize risks to be used for the audit plan?

Which of the following actions are appropriate for the chief audit executive to perform when identifying audit resource requirements?
1. Consider employees from other operational areas as audit resources, to provide additional audit coverage in the organization.
2. Approach an external service provider to conduct internal audits on certain areas of the organization, due to a lack of skills in the organization.
3. Suggest to the audit committee that an audit of technology be deferred until staff can be trained, due to limited IT audit skills among the audit staff.
4. Communicate to senior management a summary report on the status and adequacy of audit resources.

The chief risk officer (CRO) of a large manufacturing organization decided to facilitate a workshop for process managers and staff to identify opportunities for improving productivity and reducing defects.
Which of the following is the most likely reason the CRO chose the workshop approach?

Which of the following is the primary purpose of financial statement audit engagements?

An internal auditor notes that employees continue to violate segregation-of-duty controls in several areas of the finance department, despite previous audit recommendations.
Which of the following recommendations is the most appropriate to address this concern?