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Exam Code: IIA-CIA-Part1

Exam Name: Essentials of Internal Auditing

Certification Provider: IIA

Related Certification: Essentials of Internal Auditing

IIA-CIA-Part1 Essentials of Internal Auditing

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프로젝트 A의 이해 관계자는 프로젝트 B가 프로젝트 A의 실행 단계 전에 시작될 가능성을 언급합니다. 프로젝트 B의 결과물은 A 보호에 필요한 네트워크를 크게 줄입니다. 프로젝트 관리자는 이 정보를 어떻게 처리해야 합니까?
A. 프로젝트 A의 범위 수정
B. 이 정보를 위험 등록부에 기회로 기록하십시오.
C. 프로젝트 B의 중요 경로 요청
D. 위험 등록부에 이 정보를 위협으로 캡처
Answer: B

According to the International Professional Practices Framework, which of the following is correct regarding conducting and reporting follow-up activities by the internal audit activity (IAA)?
A. A newly appointed auditor immediately proceeds to conduct follow-up testing based on previous work performed for the engagement and then reports the results to the chief audit executive (CAE).
B. Management has stopped implementing several key recommendations citing a growing disagreement with their effectiveness. The auditor communicates the situation to the CAE who then escalates the matter to senior management.
C. In situations where the identified risk may have a significant impact to the business and senior management has accepted the risk, it is not necessary for the CAE to inform the board of the decision.
D. Due to management changes, the IAA is advised by management that no further work will be done. Further follow-up work is not required as management has accepted the related risk.
Answer: B

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