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NEW QUESTION 47
According to COSO, which of the following is not considered one of the components of an organization's internal environment?

• A. Framework to plan, execute and monitor activities.
• B. Integrated responses to multiple risks.
• C. Authority and responsibility to resolve issues.
• D. Knowledge and skills needed to perform activities.

Answer: B

NEW QUESTION 48
Which the following activities should be performed by the internal audit activity to facilitate an effective relationship with the audit committee?
1. Periodically report about the accounting standards followed by the organization.
2. Provide assurance to the audit committee that its charter, activities, and processes are appropriate.
3. Ensure that the role and activities of the internal audit activity are clearly understood and responsive to the needs of the audit committee.
4. Maintain open and effective communications with the audit committee.

• A. 1, 3, and 4 only
• B. 2, 3, and 4 only
• C. 1 and 2 only
• D. 3 and 4 only

Answer: B

NEW QUESTION 49
Which of the following actions does not violate the IIA Code of Ethics or Standards?

• A. An internal auditor disclosing details of an audit report to colleagues from a different organization.
• B. An internal auditor disclosing confidential information in response to a lawsuit.
• C. An internal auditor performing an audit on an operation that they managed less than a year ago.
• D. An internal auditor performing an audit on procedures that they were responsible for creating.

Answer: B

NEW QUESTION 50
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