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NEW QUESTION 33
The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

• A. The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.
• B. The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
• C. The assigned internal auditor must maintain objectivity while performing the engagement.
• D. The assigned internal auditor must not assume management responsibilities while performing the engagement.

Answer: B

NEW QUESTION 34
Which of the following is most likely to function as a directive control?

• A. Insurance claims.
• B. Security dogs.
• C. Alert employees.
• D. Cycle counts.

Answer: C

NEW QUESTION 35
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?

• A. The auditor is alert to the possibility of fraud and activities where irregularities are most likely to occur.
• B. The auditor recommends improvements for all of the organization's procedures and practices.
• C. The auditor performs thorough reviews and provides absolute assurance of regulatory compliance.
• D. The auditor is cognizant of reducing travel expenses by combining a personal vacation with a business trip.

Answer: A

NEW QUESTION 36
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