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NO.1 The application of appropriate standards depends on all of the following EXCEPT:
A. Availability of information.
B. Other mandates or local requirements relevant to the audit organization and the engagement
itself.
C. The objective of the engagement
D. Legally binding agreement
Answer: D

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NO.2 The ____________ promulgates standards for government organizations. INTOSAI standards
are a model for government audit standards, established and endorsed by the INTOSAI organization,
but which must be adopted and/or modified by the _________ of any specific country in order to be
used?
A. International Organization of Supreme Audit Institutions (INTOSAI), Supreme Audit Institution
(SAI)
B. Supreme Audit Institution (SAI), International Organization of Supreme Audit Institutions
(INTOSAI)
C. International Standards for the Professional Practice of Internal Auditing (ISPPIA), Supreme Audit
Institution (SAI)
D. International Organization of Supreme Audit Institutions (INTOSAI), International Standards for
the Professional Practice of Internal Auditing (ISPPIA)
Answer: A

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Exam Code: IIA-CIA-Part3

Exam Name: Certified Internal Auditor - Part 3, Business Analysis and Information Technology

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IIA-CIA-Part3 Latest Test Cram Materials Total Q&A: 1554 Questions and Answers

Last Update: 2017-04-24

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Exam Code: IIA-CGAP

Exam Name: Certified Government Auditing Professional

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IIA-CGAP Test Questions And Answers Total Q&A: 327 Questions and Answers

Last Update: 2017-04-24

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