IIA IIA-CIA-Part3-3P Actual Questions

Outsourced business processes should not be considered in the internal audit universe because the controls are owned by the external service provider.

Generally, independence is improved when the internal audit activity reviews outsourced business processes.

The key controls of outsourced business processes typically are more difficult to audit because they are designed and managed externally.

The system of internal controls may be better and more efficient when the business process is

outsourced compared to internally sourced.

To assess whether an annual control review is necessary.

To determine conformance with requirements and agreements.

To evaluate executive management oversight.

To promote environmental awareness.

$160

$210

$350

$490

The internal auditor may cite the use of other standards during audit communications.

If the other standards are government-issued, the internal auditor should apply them in conjunction with The IIA's Standards.

If there are inconsistencies between the other standards and The IIA's Standards, the internal auditor must use the more restrictive standards.

If there are inconsistencies between the other standards and The IIA's Standards, the internal auditor must use the less restrictive standards.