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NEW QUESTION 25
Why should internal auditors develop a strong relationship with the external auditors?
- A. External auditors can help improve the effectiveness of internal control sampling techniques.
- B. External auditors offer an additional layer of approval to internal auditors' reports.
- C. External auditors can share information gained from work with similar clients.
- D. External auditors can offer an independent and knowledgeable viewpoint.
Answer: D
Explanation:
Section: Volume C
NEW QUESTION 26
In a client satisfaction survey for an internal audit engagement, client management should be asked to assess which of the following factors?
I. Audit team's knowledge of the audited area.
II. Usefulness of the audit results.
III. Quality of management of the internal audit activity.
IV.
Clarity of the scope and objectives of the audit engagement.
- A. I, III, and IV only
- B. I, II, and IV only
- C. I and II only
- D. II and IV only
Answer: B
NEW QUESTION 27
Which of the following examples of audit evidence is the most persuasive?
- A. Time cards for employees, which are stored by a manager.
- B. Real estate deeds, which were properly recorded with a government agency.
- C. Canceled checks written by the treasurer and returned from a bank.
- D. Vendor invoices filed by the accounting department.
Answer: B
NEW QUESTION 28
While investigating a compromised Web server, an auditor found that the Web server logs had been deleted. The auditor should recommend that the Web server logs be:
- A. Encrypted to ensure that the logs cannot be deleted.
- B. Accessible by administrative users only.
- C. Restored automatically to the Web server from backup files.
- D. Generated and maintained on a separate secure server.
Answer: D
NEW QUESTION 29
Which of the following statements regarding the risk management process' support of the internal audit activity is true?
- A. The risk management process supports internal audit by evaluating whether critical controls are adequate and effective.
- B. The risk management process establishes an organization-specific documented risk management framework.
- C. The risk management process can determine whether all significant risks have been identified and are being treated.
- D. The risk management process can provide more extensive internal audit services to the organization if it does not have an internal audit department
Answer: D
NEW QUESTION 30
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