Iia pass4future cia Challenge Exam Iia-acca New Questions by Ozzy q302 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:	ozzy

Question 40

Which of the following factors have the greatest influence on the independence of the internal audit activity?

Options:

Quality assessments and cultural biases of the internal audit activity.

Rotational assignments and familiarity of the internal audit activity.

Employee incentives and self review of the internal audit activity.

Organizational positioning and scope control of the internal audit activity.

Discussion

Question 41

As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

Options:

Organizational independence.

Professional objectivity.

Due professional care.

Individual proficiency.

Discussion

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Question 42

Non-statistical sampling does not require which of the following?

Options:

The sample to be representative of the population.

The sample to be selected haphazardly.

A smaller sample size than if selected using statistical sampling.

Projecting the results to the population.

Discussion

Question 43

According to IIA guidance, which of the following is ultimately responsible for seeing that the internal control system of an organization's social responsibility program is effective?

Options:

Senior management.

Internal audit activity.

All employees.

Board of directors.

Discussion

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