IIA-Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement Set 4

The internal audit activity can be involved with systems development continuously, immediately prior to implementation, after implementation, or not at all. An advantage of continuous internal audit involvement compared to the other types of involvement is that:

In a review of an electronic data interchange application using a third-party service provider, the auditor should:

Once an audit report is drafted, the auditor's supervisor should review it primarily to ensure that all:

In preparing to facilitate a control self-assessment session, an auditor would be least likely to ensure that:

What decision-making approach should a facilitator initiate if a group addresses an unfamiliar situation during a control self-assessment session?

If participants in a control self-assessment workshop begin breaking their agreed-upon ground rules, the facilitator should:

Which of the following is the first step in the process where auditors and clients work together to evaluate the clients' system of internal control?

An internal auditor has a recommendation to change operations which could potentially increase profits by $50,000. The best way to sell this recommendation to management is to:

A chief audit executive agrees to conduct an engagement that will focus on customers' perceptions of the quality of the organization's products and services. Which of the following issues should be addressed first?

During an information security audit, an auditor discovers that the current disaster recovery plan was developed three years ago but never tested. There have been significant changes to information systems since the plan was developed. The auditor should: