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NEW QUESTION # 216
Which of the following should be the primary objective of an audit of an entity's business continuity plan?
Answer: B
NEW QUESTION # 217
An internal auditor who is carrying out an engagement to review controls related to corporate tax reporting must possess which of the following competencies?
1. Proficiency in analyzing key IT risks and controls.
2. The ability to recognize significant deviations from good business practices.
3. Knowledge of key indicators of fraud in tax reporting.
4. The ability to recognize the existence of problems related to tax accounting.
Answer: C
NEW QUESTION # 218
According to IIA guidance, which of the following external groups is most likely to represent a liability risk, based on activities associated with the organization's corporate social responsibility program?
Answer: A
NEW QUESTION # 219
Which of the following controls within a spreadsheet would address the risk of logic errors?
1. The spreadsheet contains formulas that foot and cross-foot data.
2. The spreadsheet is locked to protect cell formulas from being inadvertently changed.
3. Spreadsheets are included in nightly backup processes.
4. Check-in and check-out software is used to manage version control.
Answer: A
Explanation:
Section: Volume D
NEW QUESTION # 220
Which of the following is not a benefit of using information technology in solving audit problems?
Answer: A
Explanation:
Section: Volume A
NEW QUESTION # 221
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