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55. The system of internal control begins with
56. The IIA's International Professional Practices Framework
includes among its "mandatory" guidance each of the following
elements except
57. One of the Rules of Conduct in the IIA's Code of Ethics states,
"Internal auditors shall perform internal audit services in accordance
with the International Standards for the Professional Practice of
Internal Auditing." To which Principle of the Code of Ethics does this
Rule of Conduct relate?
58. The IIA's Code of Ethics identifies four "Principles" around
which the 12 Rules of Conduct are organized. Each of the following
key words or phrases is associated with these Principles except
59. What term identifies the type of internal auditing standards used
to measure the quality of the internal auditor's conduct in delivering
internal audit services?
60. What term identifies the type of internal auditing standards used
to describe the characteristics associated with organizations and
individuals who provide internal audit services?
61. The IIA's Definition of Internal Auditing specifically mentions
each of the following terms among the organizational objectives to be
improved by internal auditing except
62. What term is used in the IIA's International Standards to identify
the person responsible for managing an organization's internal audit
activity?
63. The Attribute Standards related to an internal audit activity's
Quality Assurance and Improvement Program must include periodic
external assessments. How often is an external assessment required?