Question 21

According to IIA guidance, which of the following should be included in the internal audit charter?
  • Question 22

    A former line supervisor from the Financial Services Department has completed six months of a two-year development opportunity with the internal audit activity (IAA). She is assigned to a team that will audit the organization's payroll function, which is managed by the Human Resources Department. Which of the following statements is most relevant regarding her independence and objectivity with respect to the payroll audit?
  • Question 23

    According to IIA guidance, which of the following statements is true?
  • Question 24

    Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?
  • Question 25

    During an internal audit, the internal auditor compares the employee turnover rate in the area being audited with the employee turnover rate in the organization as a whole.
    This is an example of which of the following analytical auditing procedures?