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IIA Essentials of Internal Auditing Sample Questions (Q612-Q617):
NEW QUESTION # 612
Who has the ultimate responsibility of implementing the organization's governance system?
Answer: C
Explanation:
The board of directors has the ultimate responsibility for implementing the organization's governance system.
This includes overseeing the strategic direction and accountability mechanisms that align with good governance practices. The board ensures that governance structures and principles are clearly defined and effectively implemented, providing oversight to management activities. References: Corporate governance principles and guidelines, which often highlight the role of the board in setting and maintaining effective governance systems.
NEW QUESTION # 613
The chief audit executive (CAE) is planning to conduct an internal assessment of the internal audit activity (IAA). Part of this assessment will include benchmarking. According to IIA guidance, which of the following qualitative metrics would be appropriate for the CAE to use?
Average client customer satisfaction score for a given year.
Client survey comments on how to improve the IAA.
Auditor interviews once an audit has been completed.
Percentage of audits completed within 90 days.
Answer: C
NEW QUESTION # 614
Which of the following types of information would an internal auditor expect to find in the supporting documentation for a high-level accounts payable process flowchart?
Answer: C
Explanation:
Section: Volume D
NEW QUESTION # 615
The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?
Answer: D
Explanation:
For the internal audit activity to achieve conformance with the Standards, it is crucial that the internal audit charter has been approved by the board within the past year. Regular approval and review of the charter by the board ensure that it remains relevant and aligned with the organization's objectives and governance frameworks. This approval process is part of maintaining the necessary authority and scope as prescribed by The IIA standards.
The IIA's International Standards for the Professional Practice of Internal Auditing on charter review and approval.
NEW QUESTION # 616
Which of the following parties would be responsible for ongoing monitoring of the organization's corporate social responsibility activities to reduce its carbon footprint?
Answer: A
NEW QUESTION # 617
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