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Question 1/139
Which of the following parties would be responsible for ongoing monitoring of the organization's corporate social responsibility activities to reduce its carbon footprint?
Correct Answer: B
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- Other Question (139q)
- Q1. Which of the following parties would be responsible for ongoing monitoring of the organiza...
- Q2. When auditing the award of a major contract, which of the following should an internal aud...
- Q3. Which of the following actions would be considered a violation of the Standards? I.Drafts ...
- Q4. When auditing the award of a major contract,which of the following should an internal audi...
- Q5. According to IIA guidance,which of the following must internal auditors consider to confor...
- Q6. A chief audit executive (CAE) submits internal audit activity (IAA) plans and information ...
- Q7. Which of the following best describes the underlying premise of the COSO enterprise risk m...
- Q8. Which of the following sources of evidence would be least persuasive regarding potential w...
- Q9. According to ISO 31000, which of the following statements is correct?...
- Q10. Which of the following actions should the internal audit activity take during an audit eng...
- Q11. Which of the following should be incorporated in a risk management policy? I. Boundaries a...
- Q12. When reviewing management reports to the board of directors, the internal audit activity s...
- Q13. An organization has a policy requiring two signatures on all checks written for amounts in...
- Q14. According to IIA guidance, which of the following is necessary for internal auditors to co...
- Q15. Which of the following internal control weaknesses would an internal auditor most likely d...
- Q16. An internal audit manager of a furniture manufacturing organization is planning an audit o...
- Q17. According to COSO, which of the following is not considered one of the components of an or...
- Q18. When comparing an organization's current performance to that of the prior year, an interna...
- Q19. Which of the following practices is generally most effective to protect internal audit obj...
- Q20. An internal auditor extended the scope of testing for a disbursements engagement following...
- Q21. Which of the following describes two duties that should not be performed by the same perso...
- Q22. An internal auditor would most likely judge an error in an account balance to be material ...
- Q23. In the COSO internal control framework, which of the following components serves as the fo...
- Q24. According to IIA guidance, which of the following is the most likely obstacle to undertaki...
- Q25. Which of the following best describes the approach the internal audit activity should take...
- Q26. A large trucking organization wants to reduce traffic accidents by improving its system of...
- Q27. The chief audit executive should periodically report the internal audit activity's purpose...
- Q28. Which domain of the COBIT framework addresses the maintenance and change management of exi...
- Q29. Internal auditors must exercise due professional care by considering which of the followin...
- Q30. An internal auditor prepared a workpaper that consisted of a list of employee names and id...
- Q31. Which of the following statements is true regarding electronic funds transfer (EFT)?...
- Q32. A staff auditor,nearly finished with an audit engagement,discovers that the director of ma...
- Q33. The internal auditor of a small manufacturer noted that the accounting department has insu...
- Q34. Which of the following would be most helpful to measure whether an internal audit activity...
- Q35. A snow removal company is conducting a scenario planning exercise where participating empl...
- Q36. Which statement most accurately describes how criteria are established for use by internal...
- Q37. Which of the following enhances the independence of the internal audit activity?...
- Q38. Which of the following is a true statement regarding controls such as ethical values, tone...
- Q39. Which of the following controls could an internal auditor reasonably conclude is effective...
- Q40. Which of the following best describes the assessment of risks?...
- Q41. Which of the following is most important for an internal auditor to consider when developi...
- Q42. Which of the following is the best example of an ongoing independent monitoring activity'?...
- Q43. According to MA guidance, which of the following is the most accurate statement regarding ...
- Q44. Which of the following statements is true regarding control activities'?...
- Q45. Continuing Professional Education (CPE) hours for Certified Internal Auditors may be achie...
- Q46. Which of the following would decrease or be reduced if an organization establishes and imp...
- Q47. According to IIA guidance, an internal audit charter should detail which of the following?...
- Q48. According to IIA guidance, which of the following statements is correct concerning the kno...
- Q49. Which of the following is an appropriate roe fa the internal audit activity?...
- Q50. Which of the following statements is true about The IIA Global Internal Audit Competency F...
- Q51. Which of the following describes the internal audit activity's most appropriate role in an...
- Q52. Which of the following is an example of a detective control?...
- Q53. An engagement supervisor noticed that a newly hired internal auditor struggles with large ...
- Q54. Which of the following types of fraud tests would be most effective if an internal auditor...
- Q55. Which of the following is not a role of the internal audit activity in facilitating risk i...
- Q56. Which of the following are appropriate ways to obtain continuous professional education? 1...
- Q57. Fraud is most frequently detected by:
- Q58. An assurance mapping exercise helps an organization do which of the following? 1.Provide a...
- Q59. Senior management asks the chief audit executive to review the organization's compliance w...
- Q60. According to the Standards,which of the following best describes why initial audit test re...
- Q61. Which of the following is the most significant disadvantage of using checklists to evaluat...
- Q62. Which competency is required of all staff internal auditors prior to the commencement of a...
- Q63. An internal auditor makes a series of observations when performing an analytical review of...
- Q64. The chief audit executive should periodically report the internal audit activity's purpose...
- Q65. Which of the following is not a benefit of using information technology in solving audit p...
- Q66. An auditor is using audit software to check inventory accuracy. Which of the following wou...
- Q67. Which of the following best contributes to the effectiveness of the internal audit activit...
- Q68. Which of the following is the primary concern of an internal auditor in a comprehensive au...
- Q69. Which of the following actions would have the greatest impact on the effectiveness of the ...
- Q70. The results of an internal control questionnaire revealed that all investment activity exc...
- Q71. An internal audit charter describes the mission and scope of the internal audit activity (...
- Q72. Which of the following are generally recognized as essential elements of a corporate socia...
- Q73. An organization established 20 years ago has had its internal audit activity in place for ...
- Q74. Which of the following scenarios best illustrates a rationalization as the root cause of p...
- Q75. Which of the following statements is true regarding corporate social responsibility (CSR)?...
- Q76. Which of the following statements regarding segregation of duties is true?...
- Q77. An organization's chief audit executive (CAE) has been asked to monitor and report on any ...
- Q78. When auditing the award of a major contract, which of the following should an internal aud...
- Q79. The internal audit activity is performing an assessment of an organization's ethics progra...
- Q80. An internal auditor is using a spreadsheet application to review a cash flow forecast prep...
- Q81. The accounting department asked the chief audit executive (CAE) to perform a review of sus...
- Q82. According to IIA guidance, which of the following risk management process evaluation findi...
- Q83. To assure that the technical proficiency of internal auditors is appropriate for the audit...
- Q84. The same internal auditor has audited the regional purchasing department annually for the ...
- Q85. An auditor for a large wholesaler is evaluating the controls over the approval and oversig...
- Q86. Which of the following controls is not appropriate for sales in a manufacturing organizati...
- Q87. Which of the following statements is true regarding organizational culture and an audit of...
- Q88. Which of the following is not an appropriate activity for internal auditors to perform?...
- Q89. Which of the following are components of the COSO enterprise risk management framework? 1....
- Q90. Which of the following factors affects the control risk of a company?...
- Q91. A manufacturing organization discovers that the waste water released has failed to meet pe...
- Q92. Which of the following statements best describes internal auditors' role in fraud detectio...
- Q93. Which of the following could increase risks to the organization's control environment?...
- Q94. Which of the following strategies for professional development best demonstrates an intern...
- Q95. An organization opened its warehouse to sell written-off surplus and outdated office furni...
- Q96. When an external auditor unknowingly fails to modify an opinion on financial statements th...
- Q97. Which of the following definitions best describes enterprise risk management?...
- Q98. Senior management at a financial institution has received allegations of fraud at its deri...
- Q99. According to IIA guidance, which of the following is ultimately responsible for seeing tha...
- Q100. An engagement supervisor obtains facilities maintenance reports from a contractor during a...
- Q101. An employee who recently transferred into the internal audit activity has been assigned to...
- Q102. With regard To IT governance, which of the following is the most effective and appropriate...
- Q103. Outsourcing a business activity is considered which of the following risk management techn...
- Q104. Which of the following statements is correct regarding disclosure of conformance or noncon...
- Q105. The internal audit staff lacks the expertise to perform a specific activity when auditing ...
- Q106. Which of the following best describes the type of organizational culture known as adaptabi...
- Q107. What role, if any, should the internal audit activity have in the process of following up ...
- Q108. Which of the following is least likely to be considered material in an audit of a medium-s...
- Q109. Which of the following statements best describes the competency requirement for an auditor...
- Q110. The first stage in the development of a crisis management program is to:...
- Q111. According to IIA guidance, which of the following is the best example of a system applicat...
- Q112. An external quality assurance review which was authorized by the chief audit executive (CA...
- Q113. COBIT is primarily designed to:
- Q114. An internal audit team received the following feedback from operational management via a p...
- Q115. Which of the following represents the most useful function of inventory turnover analysis?...
- Q116. Which of the following scenarios best illustrates the Fraud Triangle component known as "p...
- Q117. Human resources and payroll are separate departments. Which of the following combinations ...
- Q118. The chief audit executive of an organization assigns audit resources to undertake a consul...
- Q119. Company A has a formal comprehensive corporate code of ethics while company B does not. Wh...
- Q120. A candidate has applied for an entry level internal audit position. The candidate holds a ...
- Q121. After being assigned to an audit of the accounts payable process, an internal auditor priv...
- Q122. An internal auditor has taken an attributes sample of a bank's existing loan portfolio. Ou...
- Q123. Which of the following would most likely be classified as a consulting engagement?...
- Q124. Which of the following would be the most appropriate first step for the board to take when...
- Q125. In order to exercise due professional care as defined in the International Professional Pr...
- Q126. The chief audit executive (CAE) annually develops a budget and resource plan and submits i...
- Q127. Which of the following would best describe a control implemented to detect cash register d...
- Q128. A quantitative risk assessment model has all of the following advantages except:...
- Q129. Which of the following characteristics is typical of the internal audit activity?...
- Q130. Which of the following would be addressed in the internal audit charter?...
- Q131. ---- When comparing an organization's current performance to that of the prior year, an in...
- Q132. To comply with the proficiency standard which of the following would the chief audit execu...
- Q133. Which type of objectives can best be described as broad goals that promote the effective a...
- Q134. The chief audit executive's responsibility regarding control processes includes:...
- Q135. According to the Standards, which of the following demonstrates the proficiency of an inte...
- Q136. Which of the following is not a role of the internal audit activity in facilitating risk i...
- Q137. Which of the following must be considered by the chief audit executive before writing the ...
- Q138. The chief audit executive (CAE) routinely provides activity reports to the board during qu...
- Q139. Which of the following is a detective control?...
