A. Requiring employees to attend ethics training.

B. Performing background checks on employees.

C. Implementing a control self-assessment.

D. Performing a surprise audit.

A. The internal audit activity has to ensure team members' objectivity is not impaired.

B. Auditors cannot participate in an assurance engagement of a function for which they previously performed a consulting engagement.

C. The scope and objective of the engagement is agreed upon based on the engagement client's needs.

D. The internal audit activity must ensure management actions have been implemented effectively or risk accepted.

A. Control environment.

B. Control activities.

C. Information and communication.

D. Monitoring activities.

A. The organization identifies and assesses changes that could significantly impact the system of internal control.

B. The organization establishes appropriate authorities and responsibilities in the pursuit of objectives.

C. The organization selects and develops control activities that contribute to the mitigation of risks.

D. The organization performs evaluations to ascertain whether internal control components are present and functioning.

A. The IIA's Quality Assessment Manual for the Internal Audit Activity must be used as the basis for periodic assessments.

B. Members of the internal audit activity are not permitted to perform quality assessments, as they would not be independent.

C. Periodic internal assessments provide the most current and independent recommendations for improvement.

D. The conclusions of periodic internal assessments are intended to assist in achieving conformity to the Standards.

A. Assessing the risk factors.

B. Aligning risk appetite and strategy.

C. Enhancing risk response decisions.

D. Reducing operational surprises and losses.