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NO.1 Which of the following best defines an audit opinion?
A. A recommendation for corrective action.
B. An auditor's evaluation of the effects of the observations and recommendations on the activities
reviewed.
C. A summary of the significant audit observations and recommendations.
D. A conclusion which must be included in the audit report.
Answer: B

NO.2 According to IIA guidance, which of the following strategies would be the least effective in
helping a chief audit executive build a stronger relationship with the board?
A. Consider formality and tone of communications to ensure they are appropriate.
B. Consider the possible repercussions created by commentary on deficiencies.
C. Minimize instances of ad hoc communications with board members.
D. Avoid making presumptuous comments without sufficient facts.
Answer: C

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IIA-CIA-Part1Exam Code: IIA-CIA-Part1
Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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Last Update: 2016-07-16

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IIA-CIA-Part2Exam Code: IIA-CIA-Part2
Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Free download Total Q&A: 508 Questions and Answers
Last Update: 2016-07-16

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Posted 2016/7/17 8:56:30  |  Category: IIA  |  Tag: IIA-CIA-Part1IIA-CIA-Part2IIA