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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:	wyatt

Question 36

A large trucking organization wants to reduce traffic accidents by improving its system of internal controls.

Which of the following controls is correctly classified?

1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.

2. Defensive driver training is an example of a directive control.

3. The installation of tracking devices in delivery vehicles is an example of a corrective control.

4. Providing a vehicle driver handbook is an example of a detective control.

Options:

1 and 2.

1 and 4.

2 and 3.

3 and 4.

Discussion

Question 37

Which of the following enhances the independence of the internal audit activity?

Options:

The chief audit executive (CAE) approves the annual internal audit plan.

The CAE administratively reports to the board.

The audit committee approves the CAE's annual salary increase.

The chief executive officer approves the internal audit charter.

Discussion

Question 38

Which of the following is most likely to function as a directive control?

Options:

Security dogs.

Alert employees.

Insurance claims.

Cycle counts.

Discussion

Question 39

An internal audit charter should do which of the following?

Options:

Outline the schedule of future audits.

Define the scope of internal audit activities.

Establish the size of the internal audit activity.

Communicate the internal audit activity's goals.

Discussion

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