NO.1 A chief audit executive (CAE) of an international charity reports functionally to the audit
committee of the board of directors and
administratively to the charity's chief financial officer(CFO).
Which of the
following would impair the internal audit function's independence?
A. The CFO
provides feedback on the CAE's audit reports.
B. The CFO administers the
annual evaluation process for the internal auditors.
C. The CFO determines
the scope of internal audit work in the accounting department.
D. The CFO
manages the accounting of the budget for the internal audit function.
Answer:
C
IIA-CIA-Part1
Actual Test
NO.2 Which of the following actions should an internal
auditor take to exercise due professional
care?
1.Consider the probability
of significant noncompliance in each audit engagement.
2.Weigh the cost of
assurance against the benefits.
3.Perform assurance procedures with
sufficient care to ensure that all risks are identified.
A. 1 and 2
only
B. 2 and 3 only
C. 1,2,and 3
D. 1 and 3 only
Answer:
A
IIA-CIA-Part1
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Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
One year free update, No help, Full refund!IIA-CIA-Part1 Braindumps Total Q&A: 566 Questions and Answers
Last Update: 10-17,2016
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