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NO.1 The auditor should plan an audit with an attitude of:
A. Professional competence
B. Professional skepticism
C. Subject awareness
D. Opinion sharing
Answer: B

IIA-CFSA Book   

NO.2 Internal auditing:
A. Is an independent, performance measurement and consulting activity designed to addValue and
improve an organization's operations
B. Is an independent, objective assurance and consulting activity designed to add value and improve
anorganization's operations
C. Helps an organization accomplish objectives by bringing a targeted, disciplined approach to
evaluate but rarely improve the effectiveness of risk management, control and governance
D. Helps an organization accomplish objectives by bringing a systematic, disciplinedApproach to
evaluate but rarely improve the effectiveness of risk management, control and governance
Answer: B

IIA-CFSA New   

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