IIA IIA-CIA-Part2 Quiz 183 Topic 4 Questions 911-915

Question: 1

The internal audit activity for a chain of retail stores recently concluded an engagement to evaluate sales adjustments in all stores in the Southeast region. The engagement revealed that several stores are costing the organization substantial sums in duplicate credits to customers' charge accounts. The final engagement communication published 8 weeks after the engagement was concluded, incorporated the internal auditors' recommendations to store management that should prevent duplicate credits to customers' accounts. Which of the following standards has been disregarded?

AThe follow-up actions were not adequate.

BThe internal auditors should have implemented appropriate corrective action as soon as the duplicate credits were discovered.

CInternal auditor recommendations should not be included in the final engagement communication.

DThe final engagement communication was not timely.

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Question: 2

Communication skills are important to internal auditors. The internal auditor should be able to convey effectively all of the following to the engagement client except

AThe engagement objectives for a specific engagement client.

BThe evaluations based on a preliminary survey of an engagement client.

CThe risk assessment used in selecting the area for engagement investigation.

DRecommendations that are generated in relationship to a specific engagement client.

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Question: 3

When a final engagement communication contains a significant error, the Standards require the chief audit executive to

AIssue a written report to individuals who can ensure that engagement results are given due consideration.

BIssue a written report to individuals who received the original communication.

CCommunicate corrected information to all individuals who received the original communication.

DCommunicate corrected information to all those who might have relied on the original communication.

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Question: 4

The final communication of engagement results must contain

AThe reasons for any noncompliance with the Standards.

BBackground information and summaries.

CEngagement client accomplishments.

DThe engagement client's views about engagement conclusions and recommendations.

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Question: 5

Standard 2420, Quality of Communications, states seven qualities of good communications. Avoiding unnecessary technical language is best associated with which of the following qualities of communication?

AAccurate.

BConcise.

CClear.

DComplete.

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IIA IIA-CIA-Part2 Quiz:183 Topic:4 Questions:911-915