Free IIA-ACCA Exam Braindumps
ACCA CIA Challenge Exam Questions 241–245 (page: 50)

Which of the following has the greatest effect on the efficiency of an audit?

Which of the following is least likely to help ensure that risk is considered in a work program?

An internal auditor is conducting an assessment of the purchasing department. She has worked the full amount of hours budgeted for the engagement; however, the audit objectives are not yet complete. According to IIA guidance, which of the following are appropriate options available to the chief audit executive?
1. Allow the auditor to decide whether to extend the audit engagement.
2. Determine whether the work already completed is sufficient to conclude the engagement.
3. Provide the auditor feedback on areas of improvement for future engagements.
4. Provide the auditor with instructions and directions to complete the audit.

Which of the following factors would the auditor in charge be least likely to consider when assigning tasks to audit team members for an engagement?

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.