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A new chief audit executive wants to develop a formal internal control framework for her organization. She uses globally accepted frameworks as a guide. Which of the following would she likely find critical in creating the new framework for her organization?
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Which of the following is the internal audit activity expected to do with respect to the organization's governance processes?
Which of the following best demonstrates conformance with the Standards relating to continuing professional development of internal auditors?
Which of the following statements is true regarding risk management frameworks?
How can an Internal audit activity contribute to Its organization's risk assessment process?

Question 701 - IIA-CIA-Part1 discussion

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According to the Standards, in today's technology and business environments, how much computer and information systems-related knowledge and skills must an internal auditor have to be effective in fulfilling his job responsibilities?

A.

Auditors must have an IT specialty in at least one of their organization's key information technology systems.

Answers
A.

Auditors must have an IT specialty in at least one of their organization's key information technology systems.

B.

Auditors must be proficient in data analysis and computer assisted audit techniques for their organization.

Answers
B.

Auditors must be proficient in data analysis and computer assisted audit techniques for their organization.

C.

Auditors must understand their organization's integrated test facilities and generalized audit software.

Answers
C.

Auditors must understand their organization's integrated test facilities and generalized audit software.

D.

Auditors must understand their organization's IT governance, risk, and control processes.

Answers
D.

Auditors must understand their organization's IT governance, risk, and control processes.

Suggested answer: D

Explanation:

According to the IIA Standards, internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which IT is managed. This includes understanding their organization's IT governance, risk, and control processes (Option D). Standard 1210.A3 specifies that internal auditors must have sufficient knowledge of key information technology risks and controls and available technology-based audit techniques to perform their assigned work. This ensures that auditors can effectively assess and contribute to the improvement of the organization's IT governance and control environment.

Reference:

IIA Standards, Standard 1210.A3: Proficiency - Technology-based Audit Techniques

IIA's International Professional Practices Framework (IPPF)

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asked 03/11/2024
Petros Kapouleas
46 questions
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