22.Suspecting fraud, the chief financial officer (CFO) asked the internal audit activity to investigate a significant increase in travel related expenditures. Work was performed by a qualified internal auditor. Following the completion of the engagement, the chief audit executive (CAE) reported to the CFO that no violations were found and no fraud had occurred. According to the Standards, which of the following principles did the CAE violate?

A.Individual objectivity.

B.Due professional care.

C.Proficiency.

D.Organizational independence.

23.While reviewing the workpapers of a new auditor, the auditor in charge discovered that additional audit procedures might be necessary. According to IIA guidance, which of the following would be most relevant for the auditor in charge to consider when making this decision?

A.Engagement supervision.

B.Coordination.

C.Resource management.

D.Due professional care.

24.According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?

A.One year.

B.Two years.

C.Three months.

D.Six months.

25.According to IIA guidance, which of the following must the internal auditor consider to meet the requirements for due professional care?

A.The extent of work needed to achieve the engagement's objectives.

B.The appropriateness of assurance procedures necessary to ensure all significant risks will be identified.

C.The training courses necessary to enhance the internal auditor's knowledge, skills, and other competencies.

D.The use of innovative technology and data analysis techniques.