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NEW QUESTION 50
Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?
- A. Governance, risk, and control.
- B. Performance management.
- C. Internal audit delivery.
- D. Business acumen.
Answer: B
NEW QUESTION 51
According to the COSO internal control framework, which of the following best describes the use of continuous auditing programs by the internal audit activity?
- A. Control environment.
- B. Risk assessment.
- C. Control activities.
- D. Monitoring.
Answer: D
NEW QUESTION 52
According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.
- A. 1, 2, 3, and 4
- B. 1, 2, and 3 only
- C. 2 and 3 only
- D. 1 and 4 only
Answer: B
NEW QUESTION 53
Non-statistical sampling does not require which of the following?
- A. A smaller sample size than if selected using statistical sampling.
- B. The sample to be representative of the population.
- C. The sample to be selected haphazardly.
- D. Projecting the results to the population.
Answer: A
NEW QUESTION 54
During an engagement, an internal auditor decided to use variance analysis as an auditing techniques. Which of the following steps should the auditor pursue if he discovers unexpected deviations of actual results from budget?
- A. Perform alternative forms of analytical procedures which provide no deviations.
- B. Gather additional information to determine the cause of the deviations.
- C. Report the deviations immediately to the audit committee.
- D. Conclude that the budget was unreasonably set and accept the deviations.
Answer: B
NEW QUESTION 55
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