国际内部审计（International internal audit）.docVIP

国际内部审计（International internal audit） When the limitation of audit (scopelimitation), the head of internal audit (thedirectorofinternalau-diting) should report to the board of directors of the companys Audit Committee (auditingcommittee) report, discussing the influence range caused by the limitations of the audit. A. Incorrect。 It is not appropriate to refuse to proceed with the audit. B. Correct。 The existence of the audit committee ensures the independence of the internal audit, so it is necessary to communicate with them when confronted with major problems. C. Incorrect。 Increasing audit frequency does not help solve the problem. D. Incorrect。 Increasing the number of experienced auditors can not eliminate the restrictions. Nine Independence enables the internal auditor to make unbiased judgments. The best way to achieve independence is through: A. Personal knowledge and skills. B. Organizational status and objectivity. C. Supervision within the organization. D. Organizational knowledge and skills. Answer： B Key points: internal auditing standards. Problem-solving thinking: Continue to examine the independence of the internal auditors. The internal audit standards provide that the best way to ensure the independence of internal auditors is to ensure their position and objectivity in the organization Standard100.01 ). So choose the subject B Answer。 Ten Most common and used to verify audit coverage for a given period of time Auditcoverage ) the adequacy of the audit planning tool is: A. Long-term schedule. B. Audit programme Auditprogram ). C. Departmental budget. D. Departmental articles ( ). Answer： A Focus of the examination: audit plan. Problem-solving thinking: A. Correct。 The audit schedule in the audit plan specifies the scope of the audit activities for a year Auditcoverage ) . B. Incorrect。 The audit plan only provides for the implementation of a specific audit activity. C. Incorrect。 The budget of the audit department defines the Departments annual expen