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NEW QUESTION # 572
Which of the following situations might allow an employee to steal checks sent to an organization and subsequently cash them?
Answer: B
Explanation:
Section: Volume A
NEW QUESTION # 573
Which of the following statements describes an engagement planning best practice?
Answer: D
Explanation:
Best practices for engagement planning involve setting objectives that align with the business objectives of the audit client. This ensures that the audit is relevant and provides valuable insights to the organization. Planning should also be systematic and documented, ensuring that specific testing procedures and expected outcomes are outlined and communicated. Reference: = IIA Standard 2200 - Engagement Planning and IIA Practice Guide: "Planning the Engagement".
NEW QUESTION # 574
Which of the following is an appropriate role for the internal audit activity with regard to the organization's risk management program?
Answer: C
Explanation:
According to IIA guidance, an appropriate role for the internal audit activity with regard to the organization's risk management program is to attain an adequate understanding of the organization's key risk mitigation strategies. This enables internal auditors to evaluate the effectiveness of risk management processes and provide assurance on the adequacy of risk controls. Identifying and managing risks, ensuring risk management processes exist, and ensuring controls exist to mitigate risks are responsibilities of management, not internal audit.
:
IIA Standards: 2120 - Risk Management
IIA Practice Guide: Internal Audit's Role in Risk Management
NEW QUESTION # 575
What decision-making approach should a facilitator initiate if a group addresses an unfamiliar situation during a control self-assessment session?
Answer: D
NEW QUESTION # 576
For an action plan to be effective, it should be designed primarily to address which of the following elements of an observation?
Answer: D
NEW QUESTION # 577
......
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