Iia certkiller cia Challenge Exam Iia-acca Syllabus Exam Questions Answers by Leia q604 vce pdf

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Exam Name:	ACCA CIA Challenge Exam
Exam Code:	IIA-ACCA Dumps
Vendor:	IIA	Certification:	CIA Challenge Exam
Questions:	604 Q&A's	Shared By:	leia

Question 8

An audit client responded to recommendations from a recent consulting engagement. The client indicated that several recommended process improvements would not be implemented. Which of the following actions should the internal audit activity take in response?

Options:

Escalate the unresolved issues to the board, because they could pose significant risk exposures to the organization.

Confirm the decision with management and document this decision in the audit file.

Document the issue in the audit file and follow up until the issues are resolved.

Initiate an assurance engagement on the unresolved issues.

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Question 9

According to IIA guidance, which of the following factors should the auditor in charge consider when determining the resource requirements for an audit engagement?

Options:

The number, experience, and availability of audit staff as well as the nature, complexity, and time constraints of the engagement.

The appropriateness and sufficiency of resources and the ability to coordinate with external auditors.

The number, proficiency, experience, and availability of audit staff as well as the ability to coordinate with external auditors.

The appropriateness and sufficiency of resources as well as the nature, complexity, and time constraints of the engagement.

Discussion

Question 10

A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?

Options:

Integrity.

Flexibility.

Initiative.

Curiosity.

Discussion

Question 11

When constructing a staffing schedule for the internal audit activity (IAA), which of the following criteria are most important for the chief audit executive to consider for the effective use of audit resources?

1. The competency and qualifications of the audit staff for specific assignments.

2. The effectiveness of IAA staff performance measures.

3. The number of training hours received by staff auditors compared to the budget.

4. The geographical dispersion of audit staff across the organization.

Options:

1 and 3

1 and 4

2 and 3

2 and 4

Discussion

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