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NO.1 According to IIA guidance,which of the following statements about working papers is false?
A. They contribute to development of the internal audit staff.
B. They provide support for communication to third parties.
C. They assist in the implementation of recommendations.
D. They demonstrate compliance with auditing standards.
Answer: C
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NO.2 Which of the following actions should an internal auditor take to exercise due professional
care?
1.Consider the probability of significant noncompliance in each audit engagement.
2.Weigh the cost of assurance against the benefits.
3.Perform assurance procedures with sufficient care to ensure that all risks are identified.
A. 2 and 3 only
B. 1,2,and 3
C. 1 and 2 only
D. 1 and 3 only
Answer: C
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