IIA-CIA-Part2試験無料問題集「IIA Practice of Internal Auditing 認定」
Which of the following conditions are necessary for successful change management?
1. Decisions and necessary actions are taken promptly.
2. The traditions of the organization are respected.
3. Changes result in improvement or reform.
4. Internal and external communications are controlled.
1. Decisions and necessary actions are taken promptly.
2. The traditions of the organization are respected.
3. Changes result in improvement or reform.
4. Internal and external communications are controlled.
正解:B
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Which of the following steps should an internal auditor complete when conducting a review of an electronic data interchange application provided by a third-party service?
Ensure encryption keys meet ISO standards.
Determine whether an independent review of the service provider's operation has been conducted.
Verify that the service provider's contracts include necessary clauses.
Verify that only public-switched data networks are used by the service provider.
Ensure encryption keys meet ISO standards.
Determine whether an independent review of the service provider's operation has been conducted.
Verify that the service provider's contracts include necessary clauses.
Verify that only public-switched data networks are used by the service provider.
正解:A
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An examination of the accounts payable function evidenced multiple findings with respect to segregation of duties. After management's response and action plan are received and documented in the final report, which of the following is most appropriate?
正解:D
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According to the International Professional Practices Framework, which of the following is an appropriate reason for issuing an interim report?
To keep management informed of audit progress when audit engagements extend over a long period of time.
To provide an alternative to a final report for limited-scope audit engagements.
To communicate a change in engagement scope for the activity under review.
To keep management informed of audit progress when audit engagements extend over a long period of time.
To provide an alternative to a final report for limited-scope audit engagements.
To communicate a change in engagement scope for the activity under review.
正解:B
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