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During the closing meeting of a procurement audit, the business manager disagrees with the observation presented by the engagement supervisor and accuses the team of not understanding the procurement objectives The engagement supervisor blames the manager for impeding the audit What skillset should the chief audit executive utilize to manage this situation?
A. The ability to negotiate
B. The ability to foresee issues
C. The ability to manage conflict
D. The ability to use analytical tools
正解：C
解説：
The skillset that the chief audit executive should utilize to manage a situation where there is a disagreement and conflict during a closing meeting of a procurement audit is the ability to manage conflict. This skill is crucial to resolve disputes, ensure mutual understanding, and maintain professional relationships, which are key in achieving constructive outcomes from audit engagements.
IIA guidance on professional skills for internal auditors, which emphasizes conflict management as essential for dealing with disagreements during audits effectively.
質問 # 137
For a new board chair who has not previously served on the organization's board, which of the following steps should first be undertaken to ensure effective leadership to the board?
A. Chair should gain an understanding of the needs of key stakeholders.
B. Chair should determine the appropriateness of the current strategic risks.
C. Chair should learn the current risk management system of the company.
D. Chair should learn the current organizational culture of the company.
正解：D
質問 # 138
Which of the following accurately describes the concept of inherent risk?
A. Risk factors that cannot be mitigated because they are innate to a process
B. Internal risk factors assuming no controls are in place
C. Combination of internal and external risk factors in their pure state assuming no controls are in place
D. Risk factors that exist when controls are in place and operating effectively
正解：C
解説：
Inherent risk refers to the exposure or possibility of an adverse outcome arising in an activity or environment, assuming no controls are in place to mitigate it. This risk exists independently of any action by the organization and considers both internal and external risk factors in their natural, uncontrolled state.References: Institute of Internal Auditors (IIA) Glossary and Standards.
質問 # 139
An investment advisory firm purchased professional liability insurance to offer protection from lawsuits brought by customers claiming they received poor or erroneous advice. Which of the following best describes this risk management technique?
A. Transfer.
B. Avoidance
C. Mitigation.
D. Acceptance
正解：A
解説：
Purchasing professional liability insurance as a way to protect against lawsuits from customers claiming poor or erroneous advice represents a risk transfer strategy. By obtaining insurance, the investment advisory firm transfers the financial risk associated with potential legal actions to the insurance provider. This approach does not eliminate the risk but shifts the burden of financial loss.
Risk management techniques in the financial advisory sector
質問 # 140
An internal auditor discovered fraud while performing an audit of an organization's procurement process. Which of the following describes the greatest benefit of using forensic auditing techniques in this scenario?
A. Greater assurance that procurement frauds will be detected in a timely manner
B. Improved capability of evaluating fraud risks within the organization.
C. Enhanced capability to prevent frauds from occurring.
D. Greater understanding of fraud through better evidence collection