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IIA-CIA-Part1 test answers, Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
NO.1 Which of the following is not a role of the internal audit activity in facilitating risk identification
and evaluation?
A. Recommending accountability for risk management.
B. Providing assurance that risks are evaluated correctly.
C. Evaluating risk management processes.
D. Supporting managers to identify ways to mitigate risks.
Answer: A
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NO.2 A chief audit executive (CAE) of an international charity reports functionally to the audit
committee of the board of directors and administratively to the charity's chief financial officer(CFO).
Which of the following would impair the internal audit function's independence?
A. The CFO determines the scope of internal audit work in the accounting department.
B. The CFO administers the annual evaluation process for the internal auditors.
C. The CFO provides feedback on the CAE's audit reports.
D. The CFO manages the accounting of the budget for the internal audit function.
Answer: A
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Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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IIA-CIA-Part1 Questions and answers Total Q&A: 566 Questions and Answers
Last Update: 10-06,2016
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