MULTIPLE-CHOICE QUESTIONS 9. The Internal Audit Foundation exists to help audit 13. While planning an internal audit, the internal leaders, practitioners, students, and academies experience continuous growth in their careers to propel them to become: a. Strong assurance providers. b. Trusted advisors. c. Independent outside auditors. d. CAEs, auditor obtains knowledge about the auditee to, among other things: a. Develop an attitude of professional skepticism about management's assertions. b. Develop an understanding of the auditee's objectives and risks. c. Make constructive suggestions to management concerning internal control improvements. d. B 10. Which of the following is one of the 5 Cs essential to Evaluate whether misstatements in the auditee's success as an internal auditor? a. Courage. b. Consistency performance reports should be communicated to senior management and the audit committee 14. Which of the following is the premier certification sponsored by The IIA? a. Certification in Control Self-Assessment. b. Certified Internal Auditor. d. Candidness. 11. Which of the following is a framework that can help individual internal auditors and internal audit functions assess their current competency levels and identify areas for improvement? d. Certified Information Systems Auditor. bich of the following is the ultimate position of a eareer internal auditor? a CEO. b. CFO. c CRO d. CAE a. Internal Control- Integrated Framework b. International Professional Practices Frames c. The Global Internal Auditor Competeny Framework d. Enterprise Risk Management Framework. 12. Internal auditors must have competent interpersonal skills. Which of the following does not represent an attribute of interpersonal skills? b. Leadership. c. Project management. d. Team capabilities. INTRODUCTION TO INTERNAL AUDITING 1-25