IIA IIA-CIA-Part3-3P - CIA Exam Part Three: Business Knowledge for Internal Auditing
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1) Consult on CSR program design and implementation.
2) Serve as an advisor on CSR governance and risk management.
3) Review third parties for contractual compliance with CSR terms.
4) Identify and mitigate risks to help meet the CSR program objectives.
Which of the following describes the result if an organization records merchandise as a purchase, but fails to include it in the closing inventory count?
According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program?
1) Every employee generally has a responsibility for ensuring the success of CSR objectives.
2) The board has overall responsibility for the effectiveness of internal control processes associated with CSR.
3) Public reporting on the CSR governance process is expected.
4) Organizations generally have flexibility regarding what is included in a CSR program.
When writing a business memorandum, the writer should choose a writing style that achieves all of the following except:
The first stage in the development of a crisis management program is to:
International marketing activities often begin with:
At what point during the systems development process should an internal auditor verify that the new application's connectivity to the organization's other systems has been established correctly?
A holding company set up a centralized group technology department, using a local area network with a mainframe computer to process accounting information for all companies within the group. An internal auditor would expect to find all of the following controls within the technology department except:
A chief audit executive (CAE) was asked to participate in the selection of an external auditor. Which of the following would not be a typical responsibility for the CAE?
Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?