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NEW QUESTION 25
According to the Standards, which of the following objectives is not required to ensure the appropriate completion of an engagement?
- A. Confirming engagement working papers properly support the observations, recommendations and conclusions.
- B. Determining audit team members are coordinated to ensure the efficient execution of all engagement procedures.
- C. Providing structured learning opportunities for engagement auditors when and wherever possible.
- D. Ensuring all engagement objectives are reviewed for satisfactory achievement and properly documented.
Answer: C
NEW QUESTION 26
An organization has a mature control environment but limited internal audit resources Given this scenario, on which of the following should the internal auditors focus their testing?
- A. Preventive compensating controls
- B. Preventive key controls
- C. Detective Key controls
- D. Detective compensating controls
Answer: B
NEW QUESTION 27
While developing a risk based audit plan, which of the following sources of information would provide the least value to the chief audit executive?
- A. Risk assessments conducted by the board.
- B. Key business strategies adopted by the organization in the strategic plan.
- C. Results from the organization's business process management program.
- D. User acceptance testing of the organization's enterprise resource planning application.
Answer: D
Explanation:
Section: Volume D
NEW QUESTION 28
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