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NEW QUESTION 24
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.
- A. 1 and 3.
- B. 3 and 4.
- C. 2 and 3.
- D. 1 and 2.
NEW QUESTION 25
After several years in the engineering department, an engineer was transferred to the internal audit department. One month later, the new auditor was assigned to an assurance engagement for the engineering department. When the auditor’s former engineering supervisor suggested a change in the sample selection method, the auditor consulted with the audit supervisor. They determined that the suggested method would not be as representative and that the original selection method should be used. In this situation, the auditor:
- A. Does not have independent organizational status since the auditor recently transferred from the engineering department.
- B. Does not have objectivity since the auditor recently transferred from the engineering department.
- C. Has subordinated professional judgment, and objectivity is therefore impaired.
- D. Maintained an independent mental attitude and is therefore objective.
Section: Volume A
NEW QUESTION 26
Which of the following would be most relevant regarding the internal control environment?
- A. Documenting the organizational structure.
- B. Maintaining and reviewing detailed financial records.
- C. Assessing controls over computerized applications.
- D. Comparing and validating internal performance with external benchmarking.
NEW QUESTION 27
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