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NEW QUESTION: 1
A. Option A
B. Option E
C. Option B
D. Option D
E. Option C
F. Option F
Answer: A,C,D
NEW QUESTION: 2
Which of the following is the MOST effective inhibitor of relevant and efficient communication?
A. A false sense of confidence at the top on the degree of actual exposure related to IT and lack of a well-understood direction for risk management from the top down
B. Existence of a blame culture
C. The perception that the enterprise is trying to cover up known risk from stakeholders
D. Misalignment between real risk appetite and translation into policies
E. Explanation:
Blame culture should be avoided. It is the most effective inhibitor of relevant and efficient communication. In a blame culture, business units tend to point the finger at IT when projects are not delivered on time or do not meet expectations. In doing so, they fail to realize how the business unit's involvement up front affects project success. In extreme cases, the business unit may assign blame for a failure to meet the expectations that the unit never clearly communicated. Executive leadership must identify and quickly control a blame culture if collaboration is to be fostered throughout the enterprise.
Answer: B
Explanation:
is incorrect. This is the consequence of poor risk communication, not the inhibitor of effective communication. Answer: D is incorrect. Misalignment between real risk appetite and translation into policies is an inhibitor of effective communication, but is not a prominent as existence of blame culture. Answer: B is incorrect. . This is the consequence of poor risk communication, not the inhibitor of effective communication.
NEW QUESTION: 3
A. Option A
B. Option B
C. Option C
D. Option D
Answer: A
NEW QUESTION: 4
According to IIA guidance, which of the following statements is true regarding the reporting of results from a quality assurance and improvement program review of the internal audit activity?
A. The results are communicated upon completion to the board and management, but action plans for recommended improvements do not have to be reported.
B. The results are shared with the board and management upon completion, and monitoring of recommended improvements must be reported at least annually.
C. The results are reported upon completion in confidence directly to the board, and management is advised only of the recommendations and improvement action plans.
D. A report on the results of the assessment is issued upon completion, and progress on implementing recommended improvements must be reported monthly.
Answer: B
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