CHAPTER 1

1. What is the purpose of appraisal as in internal audit important terms?

. For auditors to evaluate
a. To achieve company’s goals
b. For auditors to collect audit evidence
c. To maintain good internal control
2. What is the mission of internal auditing?
. To enhance and protect organizational value with risk based objective
a. To be independent and appraisal
b. To expanded its activity
c. To be risk free
3. What is the Roll of Internal audit ?
A. Control the effectivity from activities of the Enterprise
B. Monitor the Actvity of the organization to gain assurance
C. A & B right
D. None of the above options are right
4. What all of the remainder of the IIA’s definition of internal auditing covers a number
of important terms that apply to the profession?
A. Independent, established, Control, organization, assurance, expanded, examine and
evaluate
B. Independent, appraisal, established, examine and evaluate, activities, service,
organization
C. Independent, established, organization, examine and evaluate, assurance, expanded,
Control
D. Control, Independent, appraisal, examine and evaluate, activities, organization,
established
5. Why understanding the history of internal auditing is important?
A. Because this old image of internal auditors still exists to some extent in various places
in the world.
B. So that people know
C. To find out the internal audit
D. The history tell us about the story of internal audit

6. What is the difference between external auditing and internal auditing ?

A. The Purpose Of External Auditing Is To Give Opinions About The Fairness Of The
Financial Statements Of An Organization
B. The Purpose Of Internal Auditing Is To Assess Independently The Company's
Operational Activities By Measuring And Evaluating The Adequacy Of Controls And The
Efficiency And Effectiveness Of The Company's Performance
C. Both Are Corrects
D. Both Are Wrong

7. What things that must be considered so that a company can have an effective Internal
Audit Department?
A. Internal Audit Department must have an independent position in the company
organization
B. External audit works with internal audit
C. The manager intervene in audit process
D. Internal auditor and external auditor works together

1.What is the responsibility of internal audit of the company?

a. Keep The Company From The Loss
b. Manage The Performance Of Employees
c. Provide information about the state of the company to investors
d. systematically check applicable business documents

2. Using for auditing that is free of restrictions that could significantly limit the scope and
effectiveness of any internal auditor review. The statement is the meaning of the term…
a. Appraisal c. Independent
b. Service d. Examine and Evaluate

3. The remainder of the IIA's definition of internal auditing covers a number of important term
that apply to the profession. One of term is "appraisal". Appraisal meant…
a. Used for auditing that is free of restrictions that could significantly limit the scope and
effectiveness of any internal auditor review
b. Confirms the need for an evaluation that is the thrust of internal auditors as they
develop their conclusion
c. Confirms that internal auditor is a formal, definitive function in themodern enterprise.
d. Describe the active roles of internal auditors, first for fact-finding inquiries and then for
judgemental evaluation

4. Within the context of internal auditing, assurance services are best defined as
a. objective examinations of evidence for the purpose of providing
independentassessments.
b. advisory service intended to add value and improve an organization's operations.
c. professional activities that measure and communicate financial and business data.
d. objective evaluations of compliance with policies, plans, procedures, laws
andregulations

5. Internal audit standards and other important internal auditing attributes is called…..
a. CBOK
b. IPPF
c. IIA
d. AICPA

6. The mission of internal auditing is….

a. To understand the history of internal auditing
b. To help understand the role and importance of internal auditing
c. To enhance and protect organizational value by providing stakeholders with risk-
based objective and reliable assurance, advice, and insight
d. To provide internal auditors with a clear understanding of what they should aspire to
achieve in their enterprise

7. The internal audit department organization structure depends on the following factors,
except:
a. Company Size
b. Corporate Culture.
 c. Nature of Ownership
d. Level of internal control.

1. The concept of internal auditing was created by:

a. The need for effective control processes

b. The fairness of an enterprise’s financial statement
c. Human error
d. External auditor independency
e. Auditing main objectives

2. To enhance and protect organizational value by providing stakeholders with risk‐based

objective and reliable assurance, advice and insight are definition of...

a. Vision of Internal Audit

b. Mission of Internal Audit
c. Scope of Internal Audit
d. Attrribute of Internal Audite. CBOK of Internal Audit

3. The mission of internal auditing is ...

a. To determine the occurrence of fraud in business processes that can harm

stakeholders
b. To assess whether the company has been running in accordance with
regulations that do not deviate from the standards set
c. To enhance and protect organization value by providing objective and
reliable stakeholders with risk-based assurance, advice and insight
d. To confirm the organization's internal audit total service scope science to the
entire enterprise

4. IIA ties internal auditing standars and other important internal auditting attributes
into..
a. Common Body of Knowledge (CBOK)
b. International Professional Practices Framework (IPPF)
c. Sarbanes-Oxley Act (SOx)
d. International Standards on Auditing (ISA)

5. There are three important assumptions implicit in the definition, objectives, and scope
for internal auditing. Which is not one of them?
a. The assumption that the internal auditing function is staffed with people
possessing the necessary education, experience, and proficiency to perform competently.
b. Auditor independence.
c. The assumption that the evaluations and conclusions contained in internal auditing
reports are directed internally to management and the board, not to stockholders, regulators, or
the public.
d. The presumption that the evaluations and conclusions contained in internal auditing
reports are directed internally to management and the board, not to stockholders, regulators, or
the public.
6. The thing that causes why management needed a profession that is responsible for
assessing the operational effectiveness of the company ...
a. The management only focuses on each of its divisions so that it needs an effectiveness
assessment component
b. The need for management to help assess the operational division
c. The operational scope of the company is increasingly complex and voluminous
d. There are business demands that require management to maintain the effectiveness of
the company
e. Technological developments in the company
The mission of Internal Auditing is :
a. To enhance and protect organizational value by providing stakeholders with risk-based
objective and reliable assurance, advice and insight
b. To make sure the financial statement is relevant
c. To make a rule for the company
d. To give some opinion about the company
Answer : A

Yang merupakan salah satu peran dari auditor internal adalah sebagai berikut, kecuali:
a. Melayani kebutuhan organisasi
b. Independen terhadap aktivitas/unit yang diaudit, tapi siap sedia untuk menanggapi
kebutuhan manajemen
c. Frekeuensi yang terus menerus
d. Tidak terlalu memperhatikan kecurangan/pemborosan yang tidak memiliki dampak
material terhadap laporan keuangan
Jawaban: D

IIA mengikat standar audit internal dan atribut audit internal penting lainnya ke dalam apa
yang disebut dengan (a)…. Sebagai upaya untuk (b) …

a. Kerangka Praktik Profesional Internasional (IPPF), menyatukan standar dan

atribut audit internal lainnya.
b. COSO Internal Control,menjalankan kontrol internal perusahaan
c. SOA ,untuk membuat peraturan bagi audit internal
d. COSO,sebagai pencegah terjadinya fraud

audit internal IIA mencakup sejumlah istilah penting yang berlaku untuk profesi antara lain?
A. Independent
B. Appraisal
C. Established
D. Semua jawaban benar

Berikut adalah salah satu landasan hukum tentang Inter Audit adalah
a. Pasal 23 ayat (4) UUD 1945
b. POJK no 56/POJK.04/2015 tentang Pembentukan dan Pedoman Penyusun Unit
IA
c. Pasal 19 ayat (1) UUD 1945
d. Pasal 28 ayat (5) UUD 1945
Apa yang menjadi tujuan Audit Internal?
a. Menyediakan aktivitas assurance dan konsultasi secara objektif dan
memperbaiki operasional perusahaan
b. Mengelola laporan keuangan perusahaan untuk dinilai oleh dewan direksi
c. Mengawasi jalannya seluruh operasional kerja
d. Memberikan saran kepada manajemen langkah apa yg diambil untuk strategi
perusahaan kedepan

peraturan yang mengatur tentang internal audit di indonesia?kecuali

a. UU No. 9 Tahun 2003 tentang BUMN
b. UU No. 4 Tahun 2007 tentang PT
c. PJOK no 56/PJOK.04/2015 tentang pembentukan dan pedoman penyusunan unit IA
d. UU No. 19 Tahun 2008 tentang BUMN

1. Di bawah ini apa saja istilah penting yang berlaku untuk profesi internal auditor,
kecuali?
a. Independent, Appraisal, Establisher
b. Faktor Organisasi
c. Efektivitas dan efisiensi operasi.
d. Keandalan pelaporan keuangan

2. Dari pernyataan di bawah ini, manakah misi audit internal yang paling tepat?
a. Untuk mengurangi nilai organisasi dengan memberikan kepada para stakeholder
konsep, saran dan wawasan berbasis risiko dan obyektif.
b. Untuk mengurangi nilai organisasi dengan memberikan para stakeholder jaminan,
saran, dan wawasan berbasis risiko dan obyektif.
c. Untuk meningkatkan dan melindungi nilai organisasi dengan memberikan kepada para
stakeholder konsep, saran, dan wawasan berbasis risiko dan objektif.
d. Untuk meningkatkan dan melindungi nilai organisasi dengan memberikan para
stakeholder jaminan, saran, dan wawasan berbasis risiko dan obyektif.

3. Fungsi penilaian independen yang didirikan oleh suatu organisasi dengan tujuan
memeriksa dan mengevaluasi kegiatan untuk memberi layanan kepada organisasi disebut
fungsi…
a. Audit Eksternal
b. Audit Internal
c. Audit Operasional
d. Audit Forensik

4. Berikut ini yang bukan merupakan tujuan dari audit internal yaitu:
a. Membantu manajemen untuk mendapatkan administrasi perusahaan yang paling efisien
dengan memuat kebijaksanaan operasi kerja perusahaan.
b. Menentukan kebenaran dari data keuangan yang dibuat dan keefektifan dari prosedur
intern.
c. Memberikan dan memperbaiki kerja yang tidak efisien
d. Membahas dan menilai ketepatan pelaksanaan pengendalian akuntansi,
keuangan serta operasi.

5. Berikut ini merupakan istilah istilah terkait dengan Internal audit, kecuali :
a. Comitee of Sponsoring Organization
b. Sarbanas Oxley Act 404
c. General Accepted Internal Audit Standards dan Best Practices
d. Certified Public Accountant

6. Definisi audit internal IIA mencakup sejumlah istilah penting yang berlaku untuk
profesi, kecuali:
a. Independent
b. Examine
c. Appraisal
d. Counting

1. An audit financial statements is conducted of determine if the

a. Organization is operating afficiency and affectively
b. Audite is following specific procedures or rules set downby some higher authority
c. Overall financial statement are statesin accodance with the applicable the
financial reporting farmework
d. Client’s internal control is fuctioning as intended

2. Internal audit is conducted for approval whether except?

a. Information about the company's finances and operations is correct and reliable.
b. Considerations that will be asked by the company are known and minimized.
c. Regulations for external companies and internal policies can be established and
obeyed. Operational activities are satisfactory.
d. Identification and minimization of risks.

3. what is the purpose of the internal audit mission statement?

a. to provide internal auditors with a clear understanding of what they should
aspire to achieve in their enterprises
b. To enhance and protect organizational value by providing stakeholders with risk-
based objective and reliable assurance, advice, and insight
c. To define the practice of modern internal auditing as it exists today and to describe a
common body of knowledge (CBOK) for the profession
d. to produce accurate and reliable data

4. The active roles of internal auditors, first for fact-finding inquires and then for
judgemental evaluations” is the meaning of
a. indpendent
b. appraisal
c. estabilished
d. examine and evaluate

5. Which of the following adds value to the others?

a. Governance processes.
b. Risk management processes.
c. Internal audit activities.
d. Control processes.

6. ........ confrms the need for an evaluation that is the thrust of internal auditors
as they develop their conclusions.
a. valuation
b. appraisal
c. estimation
d. credit

7. From a few the terms under or are being explained an auditor does not bound or free with
interests various the party ?
A. Independent
B. Appraisal
C. Examine & evaluate
D. Service

1. The following are true about auditor external …

a. Independent people outside the company
b. Serving third parties who need financial information
c. Employee
d. A and b are correct
e. All of these

2. The following are true about the remainder of the IIA’s definition of internal auditing
covers a number of important terms that apply to the profession, except :
a. Appraisal : confirms the need for an evaluation that is the thrust of internal auditors
as they develop their conclusions.
b. Established : is used for auditing that is free of restrictions that could significantly
limit the scope and effectiveness of any internal auditor review or the later reporting
of resultant findings and conclusions.
c. Examine & Evaluate : describe the active roles of internal auditors, first for fact‐finding
inquiries and then for judgmental evaluations.
d. Sevice : reveals that the help and assistance to the audit committee, management, and other
members of the enterprise are the end products of all internal auditing work.

3. What is the mission of internal auditing?

a. Provide timely, comprehensive, and accurate financial reports and analysis
b. Providing information and analysis to managers to help them plan, evaluate and control
activities, in order to achieve an organisation’s objectives.
c. To enhance and protect organizational value by providing stakeholders with risk‐
based objective and reliable assurance, advice and insight.
d. All of these
4. I. Helping management to get the most efficient company administration by loading
the policies of the company's work operations
II. Determine the truth of the financial data created and the effectiveness of internal
procedures
III. Provide and improve inefficient work performance
The statement above is:
a. internal audit objectives
b. the meaning of internal audit
c. internal audit benefits
d. internal audit weaknesses
e. the role of internal audit
5. Alternatives to the position of the internal audit department in the organizational
structure of the company (according to: Brink & Witt) are:
a. Fully responsible to management, to the board of commissioners, or to the director of
finance.
b. Fully responsible to the director of finance, to the board of commissioners, or to
shareholders.
c. Fully responsible to management, to the board of commissioners, or to management
and the board of commissioners.
d. Fully responsible to the president director, to the board of commissioners, or to the finance
director / treasurer.
e. Fully responsible to the president director, to shareholders, or to the finance director.

6. ........... confirms that internal audit is a formal, definitive function in the modern
enterprise
A. Independent
B. Appraisal
C. Established
D. Examine

7. The internal audit organization in America formed in 1941 is ...

A. COSO
B. IIA
C. IAI
D. IKPI

1. There are two basic types of business enterprise auditors:

a. Internal and Management
b. Financial and Independent
c. Government and Financial
d. Internal and External
2. An independent appraisal function established within an organization to examine and
evaluate its activities as a service to the organization is..
a. External auditing
b. Financial auditing
c. Internal auditing
d. Government auditing
3. The mission of internal auditing is..
. to enhance and protect organizational value by providing stakeholders with risk-
based objective and reliable assurance, advice, and insight
a. to checking accounting records and detecting financial errors and irregularities
b. to measuring and evaluating the effectiveness of controls
c. to examine and evaluate all organization activities and to provide maximum service to
the overall enterprise
4. To provide internal auditors with a clear understanding of what they should aspire to
achieve in their enterprises is the purpose of..
. External auditing vision statement
a. Internal auditing mission statement
b. External auditing mission statement
c. Internal auditing vision statement
5. The important term from definition of internal audit that confirms the need for an
evaluation that is the thrust of internal auditors as they develop their conclusion is..
. Examined and evaluate
a. Appraisal
b. Independent
c. To the organization
6. …….. reveals that the help and assistance to the audit committee, management, and
other members of the enterprise are the end products of all internal audit work.
. Independent
a. Established
b. Its activities
c. Service

Chapter 2 – An Internal Audit Common Body of Knowledge

Soal:
1. The minimum level of proficiency needed for effective performance within that
profession is…
a. COSO
b. CBOK
c. COBOT
d. CIA
2. The stated objective of the IIA consultant-led survey was to capture and describe the state
of the internal auditing professional practices throughout the world, except..
a. The knowledge and skills that internal auditors process
. The actual duties performed by internal auditors
a. The types of auditor that practices audit
b. The regulatory environment of various countries
3. Having a good knowledge and understanding of COSO internal controls helps an internal
auditor to understand important basic principles, but an internal auditor needs the
knowledge of…
a. How to measuring and evaluating effectiveness of internal controls
b. How to plan and perform internal audits
c. How to make an audit report
d. How to do some audit procedures
4. All internal auditors should be aware of the more important and well-recognized internal
audit professional certifications. The example of internal audit certifications..
. CFAB
a. COSO
b. CA
c. CIA
5. The organization that developed such a CBOK for the internal audit profession is..
. ICAEW
a. ICCO
b. PTMI
c. IIARF
6. The mandatory rules and reporting standards for many enterprises, large and small, in the
United States and worldwide which is published after the frauds and business failures in
the United States is..
. IFRS
a. COBIT
b. SOx
c. CBOK
1. The following are true about CBOK is …
a. Maximum level of ability for effective performance in an internal audit
b. Minimum level of ability for effective performance in an internal audit
c. Standart level of ability for effective performance in an internal audit
d. Maximum level of ability for efficiency performance in an internal audit
e. Minimum level of ability for efficiency performance in an internal audit

2. The stated objective of this IIA consultant–led survey was to capture and describe the
state of the internal auditing professional practices throughout the world, including those
below, except :
a. The knowledge and skills that internal auditors possess
b. The skill and organizational levels used for the practice of internal auditing work
c. The evaluation of the environtment
d. The actual duties performed by internal auditors

3. The stated objective of this IIA consultant–led survey was to capture and describe the
state of the internal auditing professional practices throughout the world, including:
a. The knowledge and skills that internal auditors possess
b. The skill and organizational levels used for the practice of internal auditing work
c. The actual duties performed by internal auditors
d. All of these

4. Minimum level of ability needed for effective performance in a profession in an

internal audit is called?
a. experience
b. common body of knowledge
c. qualification
d. knowledge
e. competence

5. For CBOK internal audit professionals, can it be used for anything ...? - except ......
a. Compare their organizations with general practices found in studies
b.CAE can use this comparison to guide the organization in the future
c. Practitioners can use the data collected to guide their careers and professional development
d. Can be used to assess company financial statements

6. The Project Management Institute (PMI) has published a set of knowledge

requirements for project managers ....
A. CBOK
B. PMBOK
C. EBK
D. ICCB CBOK

7. The following are things related to internal audits, except ...

A. Independent
B. Objective assurance
C. Add value
D. Dependent
1. When the COSO internal control framework was revised and explain about that?
a. in 2014 supported by a set of 17 internal control principles, a key internal audit
knowledge requirement.
b. in 2014 supported by a set of 8 internal control principles, a key internal audit
knowledge requirement
c. in 2017 supported by a set of 17 internal control principles, a key internal audit
knowledge requirement.
d. in 2017 supported by a set of 8 internal control principles, a key internal audit
knowledge requirement

2. What is a CBOK?
a. The minimum level of proficiency needed for effective performance within that
profession.
b. The science of learning about Auditing Management
c. Knowledge to know the attitude of an auditor
d. Knowledge of studying financial statements at companies

3. What are The Competencies of Internal Audit?

a. Knowledge,
b. Skill
c. Experience.
d. a, b, c correct

4. Most the independent auditors work in formulating an opinion on financial statement

concist of
a. Studying and evaluating internal control
b. Obtaining and examining evidential meter
c. Examining cash transaction
d. Comparing recorded accountability with asset

5. The IIA’s defi nition of internal auditing emphasizes the eff ectiveness of which of the
following?
a. Value, cost, and benefi t propositions
b. Inherent risk, residual risk, and total risk.
c. Risk management, control, and governance processes.
d. Purpose, nature, and scope of work.

6. what illustrates the state of internal audit professional practices throughout the world,
except
a. The knowledge and skills that internal auditors possess
b. The actual duties performed by internal auditors
c. Planning and Performing Internal Audits
 d. The structure of internal audit organizations

7. a. Knowledge and the skills of internal auditors

b. Skill level and organization used for practice internal audit work
c. Task Actual done by internal auditors
d. Price stock company
e. Circumstances share market company

From a few selection the answer above, which one is included survey objectives led by IIA?

A. a, b, d
B. a,b,c
C. a, c, e
D. a, b, e

1. Apa yang harus dilakukan oleh auditor internal terkait dengan prosedur audit kualitas
ASQ?
a. Mempelajari metodologi proses efisiensi kualitas yang terdiri dari teknik lean dan
Six Sigma
b. Memahami komponen pengendalian internal
c. Memahami internal perusahaan
d. Memahami semua materi

2. Tujuan lain dari survei yang dipimpin oleh konsultan IIA ini adalah untuk menangkap
dan menggambarkan keadaan praktik audit internal di seluruh dunia, kecuali:
a. Jenis-jenis industri yang melakukan audit internal
b. Misi organisasi audit internal
c. Tingkat keterampilan dan organisasi yang digunakan untuk praktik pekerjaan audit
internal
d. Tugas aktual dilakukan oleh auditor internal

3. Organisasi apa yang mengembangkan CBOK untuk profesi internal audit?

a. IFRS
b. CIA
c. IIARF
d. COBIT

4. CBOK adalah…
a. suatu proses yang dijalankan oleh dewan direksi, manajemen, dan staff, untuk membuat
reasonable assurance
b. prosedur yang membantu memastikan bahwa perintah manajemen telah
dilaksanakan.
c. tingkat minimum kemampuan yang dibutuhkan untuk kinerja yang efektif dalam
profesi tersebut.
d. proses yang dipengaruhi oleh direksi, manajemen, dan personil lain untuk identifikasi
kejadian potensial yang mempengaruhi entitas, mengelola risiko, memberikan keyakinan

5. Manakah dibawah ini yang bukan merupakan pernyataan evaluasi dari 3 IIARF CBOK?
a. Aktivitas internal audit memberikan pendekatan sistematis untuk mengevaluasi
keefektifan proses
 b. Aktivitas internal audit memberikan nilai tambah bagi proses pengambilan keputusan
c. Aktivitas internal audit dilakukan sekali dalam satu periode
d. Sesuai dengan IIA’s International Standard for The Professional Practice of
Internal Auditing merupakan faktor kunci aktivitas internal kontrol

6. Berikut ini merupakan persyaratan dari CBOK, kecuali:

a. Importance of Internal Control
b. Planning and Performing Internal Audit
c. Searching another human resources
d. Organizing and Managing Internal Audit Activities

Ada 7 persyaratan CBOK,mana dibawah ini yang merupakan persyaratan CBOK

a. Planning and Performing Internal Audits

b. Organizing and Managing Internal Audit Activities

c. Internal Audit and Enterprise Governance

d. Benar semua
Berikut mana yang tidak sesuai dengan hubungan CBOK dengan bidang pengetahuan
internal?
a. standar audit internal dan praktik terbaik yang diterima secara umum
b. Pengetahuan dan praktik manajemen umum
c. aplikasi adalah pengetahuan dan praktik
Perencanaan dan performa internal audit
Cakupan CBOK, kecuali
a. Pentingnya pengendalian internal
b. Perencanaan dan kinerja audit internal
c. Mengkoordinasikan dan mengelola aktivitas audit internal
d. Audit internal dan tata kelola internal audit
e. Sertifikasi auditor internal
Mengapa independensi sangat penting bagi Audit Internal?
a. Untuk mengungkapkan pandangan serta pemikiran sesuai dengan fakta dan
objektif
b. Agar tidak ada kesenjangan pendapat yg diberikan antara karyawan didalam
perusahaan
c. agar dapat memberikan saran kepada manajemen secara subjektif
d. Untuk mengukur keprofesionalitas suatu audit internal dalam memberikan pendapat

Apa yang tidak termasuk diungkapkan proyek studi CBOK?

a. kepatuhan terhadap dan kecukupan IPPF
b. status aktivitas audit internal dalam organisasi
c. kegiatan dan jenis audit yang sedang dilakukan
d. pentingnya pengendalian internal

What is one of CBOK requirements ?

a. The COSO Internal Frameworks
b. Authority and Responsibility risk
c. Remediate risk through control
d. Organizing and managing internal audit activities
Answer : D
Proyek studi CBOK dapat mengungkapkan sebagai berikut, kecuali:
a. Peraturan yang diterapkan oleh otoritas lokal tidak sesuai dengan wilayahnya
b. Kepatuhan terhadap dan kecukupan IPPF
c. Status aktivitas audit internal dalam organisasi
d. Kegiatan dan jenis audit yang sedang dilakukan
Jawaban: A
1. A CBOK for any professions defines:
a. Standard level of proficiency needed for effective performance within that profession
b. Maximum level of proficiency needed for effective performance within that profession
c. Standard level of proficiency needed for efficient performance within that profession
d. Minimum level of proficiency needed for efficient performance within that profession
e. Minimum level of proficiency needed for effective performance within that
profession

2. An Internal Auditor need to know about this, except...

a. General understanding as an internal audit CBOK
b. Understanding internal control
c. Organizational behavior
d. Industry-spesific knowledge
e. Understanding COSO framework

3. Which is not the condition of the practice of internal audit professionals?

a. Knowledge and skills possessed by internal auditors
b. Actual tasks performed by internal auditors
c. The auditor's work environment is adequate
d. Level of internal audit skills

4. Internal audit practices that can be discussed and described, except:

a. The knowledge and skills that internal auditors processes
b. The types of industries that practices internal audit
c. The structure of internal audit organizations
d. The length of an internal auditor works in a organizations
5. According to the IIA’s Organizational Independence Standard, which of the following
is not a part of functional reporting to the board?
a. Audit charter.
b. Audit risk assessment.
c. Audit budgets.
d. Audit plan.

6. Below this is the requirement according to CBOK for the internal auditor profession,
except
a. Independent and objective
b. Understand about IT process
c. Compile audit report effectively
d. Prepare and run internal audits effectively
e. Understand the importance of internal control
1. For professional internal auditors, what is CBOK used for? except
a. compare their organization with the general practices found in the study
b. can be used to assess company financial statements
c. practitioners can use collected data to guide their careers and professional
development
d. CAE can use this comparison to guide its organization in the future

2. Which one of the following that is not internal auditing professional practice ?
a. The knowledge and skills that internal auditors possess
b. The regulatory environment of various countries
c. The types of industries that practice external audit
d. The actual duties performed by internal auditor

3. The CBOK study project can reveal the following, except...

a. The skills and knowledge possessed by internal auditors
b. Status of internal audit activities in the organization.
c. Activities and types of audits being carried out.
d. Whether or not there are rules

4. What is CBOK?
a. Knowledge of a professional's minimum limit is needed for his profession to be
more disciplined and effective
b. The science of Auditing Management
c. Knowledge to know the attitude of an auditor
d. Knowledge studies reports, finances for companies

5. The following include objective of IIA consultant except

a. The knowledge and the skills that internal auditors possess
b. The actual duties performed by internal auditors
c. The types of industries that practice internal audit
d. The policies of various countries

6. CBOK requirements include

a. Planning and performing Internal audits
b. Organizing and managing internal audit activities
c. Impact of information technology on internal auditing
d. All of the above are correct

7. below is a 3 pillars of effective internal audit service, except ?

a. Independence and Objectivity.
b. Proficiency.
c. Due Professional Care
d. Privacy
1. Which of these requirement is not in CBOK?
a. Importance of internal controls
b. organizing and managing IA activities
c. Planning and evaluating
d. Impact of IT on IA
2. which of these is not the state of the internal auditing professional practices?
. The knowledge and skills that internal auditors possess
a. The actual duties performed by internal auditors
b. The regulatory environment of various countries
c. The ability to plan by Internal auditors
3. What is the Requirements of the CBOK
A. Organizing and Managing Internal Audit
B. Impact of Information Technology on Internal Auditing
C. Internal Audir and Enterprise Governance
D. All the above options are right
4. Who is the foundation that made the contract with consulting group in 2007 to
develop such a CBOK for the internal audit profession?
A. IIARF
B. ACCA
C. CICA
D. IA-CM
1. A CBOK for any professions defines:
a. Standard level of proficiency needed for effective performance within that profession
b. Maximum level of proficiency needed for effective performance within that profession
c. Standard level of proficiency needed for efficient performance within that profession
d. Minimum level of proficiency needed for efficient performance within that profession
e. Minimum level of proficiency needed for effective performance within that
profession

2. An Internal Auditor need to know about this, except...

a. General understanding as an internal audit CBOK
b. Understanding internal control
c. Organizational behavior
d. Industry-spesific knowledge
e. Understanding COSO framework

3. Which is not the condition of the practice of internal audit professionals?

a. Knowledge and skills possessed by internal auditors
b. Actual tasks performed by internal auditors
c. The auditor's work environment is adequate
d. Level of internal audit skills

4. Internal audit practices that can be discussed and described, except:

a. The knowledge and skills that internal auditors processes
b. The types of industries that practices internal audit
c. The structure of internal audit organizations
d. The length of an internal auditor works in a organizations
5. According to the IIA’s Organizational Independence Standard, which of the following
is not a part of functional reporting to the board?
a. Audit charter.
b. Audit risk assessment.
c. Audit budgets.
d. Audit plan.
6. Below this is the requirement according to CBOK for the internal auditor profession,
except
a. Independent and objective
b. Understand about IT process
c. Compile audit report effectively
d. Prepare and run internal audits effectively
e. Understand the importance of internal control