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NEW QUESTION 50

Which of the following describes a key characteristic related to effective organizational communication?

A. A well-designed system of internal controls.
B. A culture of integrity and transparency.
C. Comprehensive supervisory and verification procedures.
D. Unique operating environments with varying complexity.

Answer: A

NEW QUESTION 51

Which of the following would be a violation of the objectivity of a certified internal auditor?

1. Accepting a motivational book from a major vendor.

2. Attending a professional sporting event as the guest of a corporate supplier.

3. Performing an internal audit engagement for a division 18 months after having controllership responsibility for that division.

4. Designing and implementing a corporate-wide utilities cost containment program.

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

Answer: C

NEW QUESTION 52

The last quality assessment of the internal audit activity identified three areas for improvement: the achievement of audit engagement objectives,quality of work,and staff development. According to IIA guidance,which of the following should be the chief audit executive's primary focus to achieve these recommended improvements?