In which of the following scenarios would a customer service hotline receive a high volume of complaints regarding payments not being applied to customers' accounts?

• A.The customer service department is not forwarding complaints to the accounts receivable department.
• B.An employee is tampering with customer checks.
• C.Invoices are not being mailed to customers.
• D.Employees are submitting fraudulent expense reports.

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Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?

• A.The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.
• B.The scope, findings, risks, recommendations, and agreed-upon improvement actions.
• C.The number and types of people involved in the assessment, costs, and duration of the QAIP
• D.The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.

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According to IIA guidance, which of the following statements is true regarding the reporting of results from an external quality assessment of the internal audit activity?

• A.The requirements for reporting quality assessment results are the same for external assessments and self-assessments with independent external validation.
• B.The results of self-assessments with independent external validation are shared with the board upon completion, and monitoring of recommended improvements must be reported monthly.
• C.The external assessment results are reported upon completion in confidence directly to the board, and senior management is advised only of the recommendations and improvement action plans.
• D.The external assessment results are communicated upon completion to senior management and the board, but action plans for recommended improvements do not have to be reported.

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According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

• A.Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.
• B.Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.
• C.An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.
• D.Internal assessments must be performed at least once every five years by a qualified assessor.

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According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

• A.The services must be aligned with those defined in the internal audit charter.
• B.The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.
• C.The services may preclude assurance services from the consulting engagement.
• D.The services impose no responsibility to communicate information other than to the engagement client.

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