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NEW QUESTION 41
An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.

• A. 3 and 4.
• B. 1 and 3.
• C. 1 and 4.
• D. 2 and 3.

Answer: B

NEW QUESTION 42
According to IIA guidance, which of the following statements is true regarding the internal audit activity's responsibilities in providing consulting services?

• A. The chief audit executive is responsible for deciding the priority of consulting services in the internal audit plan
• B. The board defines the internal audit activity's responsibilities over consulting activities
• C. The scope of consulting services is determined primarily by the internal auditor with input from management of the area under review
• D. Adding value to an organization requires the internal audit activity to initiate a consulting engagement

Answer: A

NEW QUESTION 43
Which of the following is accomplished by the internal audit charter?

• A. It defines the scope of internal and external audit activities.
• B. It authorizes access to records, personnel and physical properties relevant to the performance of engagements.
• C. It states the nature of the chief audit executive's administrative reporting relationship with the board.
• D. It establishes the audit committee's position within the organization.

Answer: B

NEW QUESTION 44
What is the additional advantage of facilitated workshops, in comparison with structured interviews, used when testing the effectiveness of entity-level controls?

• A. Facilitated workshops create a synergy of discussion that can bring multiple perspectives to the same issue.
• B. Internal auditors do not need other sources of information, as the data gathered during facilitated workshops is sufficient.
• C. The testimonial evidence obtained during facilitated workshops is generally considered more reliable.
• D. During facilitated workshops, people more openly say things to internal auditors than during private interviews.

Answer: A

NEW QUESTION 45
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