Internal Auditor Examination audit function within the role of the role of exercises
role of teacher test audit
. A Certified Internal Auditor (CIA) as a non-internal auditor as a procurement
manager, he with suppliers entered into a price, best quality and performance of large
procurement contracts. Shortly after signing the contract, the supplier to the CIA
presented a precious gift. Which of the following statements on the acceptance of this
: If not practice, should not be allowed to accept gifts. B: accept the gift would violate
the IIA "morality" in terms of the CIA is prohibited.
: As the CIA did not act as internal auditor of the company, so whether or not to
accept gifts only under the constraints of the organization code of conduct. D: As the
gift giving, after signing the contract, accepted the gift does not violate IIA "ethical"
code of conduct does not violate the organization
. A division of the adoption of the internal auditor as proposal would bring the cost
savings, according to the company's incentive plans division, internal auditors have an
expensive gift. According to the framework of professional practice, internal auditors
the most appropriate approach is to
: Accept the gift, because the audit is now completed, the report has been submitted B:
accept the gift and all the charity
: This audit management , asked whether to accept the gift. D: refuse the gift and told
the branch manager's superiors.
. [Which of the following acts damaged the internal auditor's independence?
: An internal auditor will soon be due for a promotion Region has, however, still
continue to implement the audit division. B: Based on budget constraints, reduced
: Join a task group, the new distribution system for the control of the proposed
standards. D: in the procurement agent contract before the commencement of the
review of its draft.
. Which of the following approaches to the effectiveness of the internal audit function
to provide feedback?
Ⅰ, appropriate monitoring
Ⅱ, appropriate training
Ⅲ, internal evaluation
Ⅳ, external evaluation of the
: Ⅰ, Ⅱ and Ⅲ B: Ⅰ, Ⅱ and Ⅳ
: Ⅰ, Ⅲ and Ⅳ D: Ⅱ, Ⅲ and Ⅳ
. by the internal audit department to coordinate law enforcement work of the
inspectors of the organization is beneficial, because internal auditors to
: impact of the law enforcement inspectors explanation for its practices in line with
the company. B: proposals to change the scope of the inspection of law enforcement
inspectors to limit the deviation.
: to help the law enforcement field inspectors work to reduce its on-site inspection
time. D: papers and reports by Shen Ji enforcement inspectors to provide adequate
evidence of compliance testing. / center&gt;