Question 1

Which of the following is the next step in understanding a business process once an internal auditor has identified the process?

Options :

A : Determine process outputs.

B : Determine process inputs.

C : Determine process activities.

D : Determine process goals.

Answer: D

Question 2

Which of the following is the primary reason for internal auditors to conduct interim communications with management of the area under review?

Options :

A : To demonstrate good project oversight

B : To provide timely discussion of results

C : To demonstrate internal auditor proficiency

D : To follow up on previously requested information

Answer: B

Question 3

According to IIA guidance, which of the following strategies would add the least value to the achievement of the internal audit activity's (IAA's) objectives?

Options :

A : Align organizational activities to internal audit activities and measure according to the approved IAA performance measures.

B : Establish a periodic review of monitoring and reporting processes to help ensure relevant IAA reporting.

C : Use the results of IAA engagement and advisory reporting to guide current and future internal audit activities.

D : Establish a format and frequency for IAA reporting that is appropriate and aligns with the organization's governance structure.

Answer: A

Question 4

Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?

Options :

A : To help develop process maps.

B : To determine segregation of duties.

C : To identify residual risks.

D : To test the adequacy of controls.

Answer: D

Question 5

If observed during fieldwork by an internal auditor, which of the following activities is least important to communicate formally to the chief audit executive?

Options :

A : Acts that may endanger the health or safety of individuals.

B : Acts that favor one party to the detriment of another.

C : Acts that damage or have an adverse effect on the environment.

D : Acts that conceal inappropriate activities in the organization.

Answer: B

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