Question 11

What is the primary purpose of issuing a preliminary communication to management of the area under review?
  • Question 12

    According to IIA guidance, which of the following are benefits to the internal audit activity when conducting an assurance mapping exercise?
  • Question 13

    It is close to the fiscal year end for a government agency, and the chief audit executive (CAE) has the following items to submit to either the board or the chief executive officer (CEO) for approval. According to IIA guidance, which of the following items should be submitted only to the CEO?
  • Question 14

    A chief audit executive (CAE) of a major retailer has engaged an independent firm of information security specialists to perform specialized internal audit activities. The CAE can rely on the specialists' work only if it is:
  • Question 15

    In a review of an electronic data interchange application using a third-party service provider, the auditor should:
    I. Ensure encryption keys meet International Organization for Standardization (ISO) standards.
    II. Determine whether an independent review of the service provider's operation has been conducted.
    III. Verify that only public-switched data networks are used by the service provider.
    IV. Verify that the service provider's contracts include necessary clauses, such as the right to audit.