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NEW QUESTION 47
According to IIA guidance on IT. which of the following plans would pair the identification of critical business processes with recovery time objectives?
- A. The business continuity management charter.
- B. The business continuity risk assessment plan
- C. The business impact analysis plan
- D. The business case for business continuity planning
Answer: C
NEW QUESTION 48
An internal auditor determines that certain information from the engagement results is not appropriate for disclosure to all report recipients because it is privileged. In this situation, which of the following actions would be most appropriate?
- A. Distribute the information in a confidential report to the board only
- B. Distribute the reports through the use of blind copies.
- C. Disclose the information in a separate report.
- D. Exclude the results from the report and verbally report the conditions to senior management and the board.
Answer: C
NEW QUESTION 49
According to the International Professional Practices Framework, which of the following are allowable activities for an internal auditor?
1. Advocating the establishment of a risk management function.
2. Identifying and evaluating significant risk exposures during audit engagements.
3. Developing a risk response for the organization if there is no chief risk officer.
4. Benchmarking risk management activities with other organizations.
5. Documenting risk mitigation strategies and techniques.
- A. 4 and 5 only.
- B. 1.2, and 3 only.
- C. 1.2. 4. and 5 only.
- D. 2. 3. 4. and 5 only.
Answer: C
NEW QUESTION 50
An internal auditor has been asked to conduct an investigation involving allegations of independent contractor fraud. Which of the following controls would be least effective in detecting any potential fraudulent activity?
- A. Periodic account reconciliation of contractor charges.
- B. Monthly management review of all contractor activity.
- C. Exception report identifying payment anomalies.
- D. Documented policy and procedures.
Answer: D
NEW QUESTION 51
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