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Download Practice of Internal Auditing Exam Dumps
NEW QUESTION 20
Which of the following statements about internal audit's follow-up process is true?
- A. The follow-up process must be complete and documented in the working papers in order to conclude the engagement.
- B. The actions of external auditors and other external assurance providers is not encompassed by internal audit's follow-up process.
- C. Internal auditors have responsibility for determining if management and the board have implemented the recommended action or otherwise accepted the risk.
- D. The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure quality performance.
Answer: C
NEW QUESTION 21
Which of the following would most likely contribute to discrepancies between receiving reports and the number of units in a shipment?
- A. Using inadequate vendor selection procedures.
- B. Failing to compare the quality of goods received with specifications.
- C. Indicating the quantities ordered on the receiving department's copy of the purchase order.
- D. Accepting improper authorization for purchases.
Answer: C
NEW QUESTION 22
A chief audit executive's report to the board showed a significant trend of recent aud4s going over planned budgeted hours. Which of the following factors could cause this trend?
- A. Untimely observation follows up and closure
- B. Limited staff resources
- C. Poor engagement supervision
- D. ineffective board reporting
Answer: C
NEW QUESTION 23
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