IIA-CRMA Questions Bank

When conducting an interview, an internal auditor is most likely to ask open-ended questions in order to:

While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.

Which of the following actions are most appropriate for the auditor to take?

Which of the following is a valid statement about the use of visual observations during an audit engagement?

1. Visual observations can be used to detect ineffective controls, idle resources, and safety hazards.

2. Visual observations can be used during both preliminary survey and fieldwork stages of the audit engagement.

3. Visual observations can provide unsubstantiated facts to management if the internal auditor believes the information is useful.

4. Visual observations can assist an auditor in determining if a material observation should be communicated through informal means to the organization’s senior management.

According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?