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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?
An engagement supervisor notes that an internal auditor usually documents and submits draft audit reports for review without giving the process owners the opportunity to state their position on the issues raised. How should the engagement supervisor respond?
Which of the following offers the feast evidence that the internal audit activity has achieved organizational independence?
Which of the following situations is most likely to threaten the independence of the internal audit activity?
Which of the following actions by an organization's board would potentially impair the internal audit activity's independence?
Which of the following actions does a competency assessment tool help the chief audit executive perform?
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 702 - 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:

Similar to Question 701, the IIA Standards emphasize that internal auditors must understand their organization's IT governance, risk, and control processes to be effective in their roles (Option D). The understanding of these elements is crucial in today's technology-driven business environments, as it enables auditors to assess and provide assurance on the effectiveness of the organization's IT-related controls and risk management processes.

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
Zdenek Machura
28 questions
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