An auditor in charge was reviewing the workpapers submitted by a newly hired internal auditor. She noted that the new auditor's analytical work did not include any rating or quantification of the risk assessment results, and she returned the workpapers for correction. Which section of the workpapers will the new auditor need to modify?
Which of the following statements is true about The IIA Global Internal Audit Competency Framework?
Which of the following is a weakness of observation as audit evidence?
Which of the following is the most common way that occupational fraud is detected?
Which of the following actions best demonstrates that an internal auditor is exercising due professional care?
Which of the following is a requirement for an assurance engagement that may not be for a consulting engagement?
According to IIA guidance, which of the following roles would be appropriate for an internal auditor regarding fraud risk?
1. Identification.
2. Mitigation.
3. Remediation.
4. Reduction.
Which of the following statements accurately describes an internal auditor's responsibility with regard to due professional care?
During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?
Which of the following is an activity that an internal auditor must not perform?
