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NO.1 Internal auditing:
A. Helps an organization accomplish objectives by bringing a systematic, disciplinedApproach to
evaluate but rarely improve the effectiveness of risk management, control and governance
B. Helps an organization accomplish objectives by bringing a targeted, disciplined approach to
evaluate but rarely improve the effectiveness of risk management, control and governance
C. Is an independent, objective assurance and consulting activity designed to add value and improve
anorganization's operations
D. Is an independent, performance measurement and consulting activity designed to addValue and
improve an organization's operations
Answer: C

IIA-CFSA Introduction   

NO.2 Internal auditors are expected to uphold the following principles:
A. Integrity, objectivity, awareness and competency
B. Integrity, objectivity, competency
C. Integrity, objectivity, entirety
D. Integrity, objectivity, confidentiality, and competency
Answer: D

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