Free Access IIA.IIA-CRMA.v2023-07-05.q92 Practice Test (Page 12)

Question 51

According to COSO, which of the following is not considered one of the components of an organization's internal environment?

A.Knowledge and skills needed to perform activities.

B.Authority and responsibility to resolve issues.

C.Framework to plan, execute and monitor activities.

D.Integrated responses to multiple risks.

Question 52

Which of the following factors have the greatest influence on the independence of the internal audit activity?

A.Rotational assignments and familiarity of the internal audit activity.

B.Quality assessments and cultural biases of the internal audit activity.

C.Organizational positioning and scope control of the internal audit activity.

D.Employee incentives and self review of the internal audit activity.

Question 53

If an engagement client disputes that a specific action or process is within the scope of the internal audit activity, what would be the most appropriate way for the internal audit activity (IAA) to respond?

A.Terminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.

B.Terminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.

C.Seek the approval of senior management or the board in mediation, allowing an overseer to clarify the scope of the audit engagement for the client.

D.Refer the client to the IAA's charter and the approved yearly audit plan, which includes the areas designated for audit in the current time period.

Question 54

Which of the following would provide the best evidence of errors in the quantities of items received from suppliers?

A.Purchase requisitions and purchase orders.

B.Observation and inspection of inventory.

C.Suppliers' reports of over shipments.

D.Warehouse receiving logs.

Question 55

Which of the following statements is true regarding assurance services provided to clients outside of the organization?

A.The nature of assurance services for outside clients should be defined in the internal audit charter.

B.Assurance services for outside clients are not covered under the internal audit charter.

C.Assurance services for outside clients must be approved on a case-by-case basis by the board of directors.

D.The nature of assurance services for outside clients is the same as for internal clients.

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Question 51

Question 52

Question 53

Question 54

Question 55

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