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NEW QUESTION 45
An assurance mapping exercise helps an organization do which of the following?
1. Provide assurance to stakeholders that risks are managed and reported, and regulatory and legal obligations are met.
2. Fulfill best practices in the industry.
3. Identify and address any gaps in the risk management process.
4. Identify fraud.
- A. 3 and 4.
- B. 1 and 3.
- C. 2 and 3.
- D. 1 and 4.
Answer: B
NEW QUESTION 46
Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.
4. It facilitates the alignment of risk mitigation strategies with management priorities.
- A. 1.3, and 4.
- B. 1,2, and 4.
- C. 1.2, and 3.
- D. 2. 3, and 4.
Answer: B
NEW QUESTION 47
While auditing an organization's credit approval process, an internal auditor learns that the organization has made a large loan to another auditor's relative. Which course of action should the auditor take?
- A. Disclose in the engagement final communication that the relative is a customer.
- B. Immediately withdraw from the audit engagement.
- C. Proceed with the audit engagement, but do not include the relative's information.
- D. Have the chief audit executive and management determine whether the auditor should continue with the audit engagement.
Answer: D
NEW QUESTION 48
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