IIA IIA-CIA-Part1 Quiz 13 Topic 6 Questions 61-65

Question: 1

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

AAuthority and responsibility to resolve issues.

BFramework to plan, execute and monitor activities.

CIntegrated responses to multiple risks.

DKnowledge and skills needed to perform activities.

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Question: 2

An organization has implemented a software system that requires a supervisor to approve transactions that would cause treasury dealers to exceed their authorized limit. This is an example of which of the following types of controls?

APreventive controls.

BDetective controls.

CSoft controls.

DDirective controls.

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Question: 3

Which of the following is most likely to function as a directive control?

ASecurity dogs.

BAlert employees.

CInsurance claims.

DCycle counts.

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Question: 4

According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?

AThe training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.

BThe appropriateness of assurance procedures necessary to ensure all significant risks will be identified.

CThe use of innovative technology and data analysis techniques.

DThe extent of work needed to achieve the engagement's objectives.

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Question: 5

According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?

1. The complexity of the work required.

2. The needs and expectations of the client.

3. The potential value of the engagement compared to the effort.

4. Information regarding assumptions and procedures to be employed.

A1 and 4 only

B2 and 3 only

C1, 2, and 3 only

D1, 2, 3, and 4

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IIA IIA-CIA-Part1 Quiz:13 Topic:6 Questions:61-65