Question 46

Which of the following is a responsibility of the internal auditor once a fraud investigation has been concluded?
  • Question 47

    An internal auditor is planning an assurance engagement. The auditor first reviews the department's business objectives. What is the next step?
  • Question 48

    According to IIA guidance, which of the following is the least appropriate role for the internal audit activity in the organization's risk management program?
  • Question 49

    For which of the following fraud engagement activities would it be most appropriate to involve a forensic auditor?
  • Question 50

    The chief audit executive (CAE) of a small internal audit activity (IAA) plans to test conformance with the Standards through a quality assurance review. According to the Standards, which of the following are acceptable practice for this review?
    1. Use an external service provider.
    2. Conduct a self-assessment with independent validation.
    3. Arrange for a review by qualified employees outside of the IAA.
    4. Arrange for reciprocal peer review with another CAE.