Absolute Free IIA-CIA-Part1 Exam Practice for Comprehensive Preparation 

According to IIA guidance, which of the following is an appropriate role for the internal audit activity?

A company has established its environmental audit activity as part of its legal department rather than part of its internal audit activity, which reports to the audit committee. The board has requested that the chief audit executive (CAE) provide an annual opinion on whether environmental risks are being properly addressed.

In these circumstances, the CAE should recommend to the audit committee that the internal audit activity:

Which of the following would be a violation of the IIA Code of Ethics?

An internal audit activity has made a preliminary determination that a division of the organization has employed improper accounting practices.

Upon being informed, the head of the organization instructs the chief audit executive (CAE) to cease the investigation and to withhold the information from external auditors.

Which course of action should the CAE follow?