IIA IIA-CIA-Part2 Quiz 195 Topic 7 Questions 971-975

Question: 1

A final communication issued by an internal auditor following an assurance engagement should contain an expression of opinion when

AThe area of the engagement is the financial statements.

BThe internal auditors' work is to be used by external auditors.

CA full-scope engagement has been conducted in an area.

DAn opinion will improve communications with the readers of the communication.

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Question: 2

Which of the following best defines an internal auditor's opinion expressed following an assurance engagement?

AA summary of the significant engagement observations.

BThe internal auditor's professional judgment about the situation that was reviewed.

CConclusions that must be included in the final engagement communication.

DRecommendations for corrective action.

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Question: 3

The internal auditor completed work on a segment of the engagement work program. As a result, the internal auditor determined that a modification of the organization's distribution procedures is required. The engagement client agreed and has implemented revised procedures. The internal auditor should

AResearch the problem and recommend in the final engagement communication measures that should be taken.

BJointly develop and communicate an appropriate recommendation.

CCommunicate the problem and assume that management will take appropriate action.

DIndicate in the final engagement communication that the client determined and implemented corrective action.

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Question: 4

A recommendation in a final engagement communication should address what attribute?

ACause.

BStatement of condition.

CCriteria.

DEffect.

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Question: 5

An internal auditor has just completed an engagement and is in the process of preparing the final engagement communication. The observations in the final engagement communication should include

AStatements of opinion about the cause of an observation.

BPertinent factual statements concerning the control weaknesses uncovered during the course of the engagement.

CStatements of both fact and opinion developed during the course of the engagement.

DStatements concerning potential future events that may be helpful to the engagement client.

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IIA IIA-CIA-Part2 Quiz:195 Topic:7 Questions:971-975