Question 136
Management is installing security cameras to identify unauthorized physical access to the organization's warehouse. This is an example of which of the following types of controls?
Question 137
Which of the following practices is generally most effective to protect internal audit objectivity?
Question 138
Which of the following represents the most effective governance structure?
I.
Operating
Executive
Internal
Management
Management
Auditing
Responsibility for risk
Oversight role
Advisory role
II.
Oversight role
Responsibility for risk
Advisory role
III.
Responsibility for risk
Advisory role
Oversight role
IV.
Oversight role
Advisory role
Responsibility for risk
I.
Operating
Executive
Internal
Management
Management
Auditing
Responsibility for risk
Oversight role
Advisory role
II.
Oversight role
Responsibility for risk
Advisory role
III.
Responsibility for risk
Advisory role
Oversight role
IV.
Oversight role
Advisory role
Responsibility for risk
Question 139
Which of the following actions would be considered a violation of the Standards?
I.Drafts of engagement communications were reviewed with the audit client to obtain input. The client's comments were considered when developing the engagement final communication.
II.
An auditor participated as part of a development team to review the control procedures to be incorporated into a major computer application under development.
III.
Given limited resources, the chief audit executive performed a risk analysis to determine which functions to audit.
I.Drafts of engagement communications were reviewed with the audit client to obtain input. The client's comments were considered when developing the engagement final communication.
II.
An auditor participated as part of a development team to review the control procedures to be incorporated into a major computer application under development.
III.
Given limited resources, the chief audit executive performed a risk analysis to determine which functions to audit.
Question 140
According to IIA guidance, which of the following statements is true regarding ISO 31000?