Free Access IIA.IIA-ACCA.v2022-04-22.q201 Practice Test (Page 35)

Question 166

A large sales organization maintains a system of internal control according to the COSO model and has updated its code of conduct. This change relates to which component of the COSO framework?

A.Control environment.

B.Information and communication.

C.Control activities.

D.Commitment.

Question 167

Which of the following statements is true regarding outsourced business processes?

A.The system of internal controls may be better and more efficient when the business process is outsourced compared to internally sourced.

B.Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.

C.The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.

D.Generally, independence is improved when the internal audit activity reviews outsourced business processes.

Question 168

Which of the following best demonstrates an organization's ability to recover from a disaster?

A.Hot site

B.Regular testing of the disaster plan

C.Redundant data center

D.Cold site

Question 169

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

A.The sample to be representative of the population.

B.The sample to be selected haphazardly.

C.Projecting the results to the population.

D.A smaller sample size than if selected using statistical sampling.

Question 170

When an organization is choosing a new external auditor, which of the following is the most appropriate role for the chief audit executive to undertake?

A.Assess the appraisal and actuarial services.

B.Identify regulatory requirements to be considered.

C.Review and acquire the external audit service.

D.Determine the selection criteria.

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Question 166

Question 167

Question 168

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