Free Access IIA.IIA-CIA-Part1.v2022-02-22.q141 Practice Test (Page 28)

Question 131

According to The IIA's Code of Ethics, which of the following is true?

A.Integrity requires that auditors perform internal audit services in accordance with the Standards.

B.Confidentiality requires that auditors be prudent in the use and protection of client information.

C.Confidentiality requires that auditors disclose all material facts known to them.

D.Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.

Question 132

Which of the following would not be a red flag for fraud?

A.A manager has bragged about multiple extravagant vacations taken within the last year, which are excessive relative to the manager's salary.

B.New employees occasionally fail to meet established project deadlines due to staffing shortages.

C.Several recent, large expenditures to a new vendor have not been documented.

D.A weak control environment has been accepted by management to encourage creativity.

Question 133

Which of the following would be the least significant consideration when performing a risk analysis?

A.Major operating changes.

B.Results of prior audits.

C.Financial exposure and potential loss.

D.Skills available within the audit staff.

Question 134

An internal auditor for a large retail chain suspects that a store manager has been stealing money from cash sales by listing the sales as accounts receivable and then writing off the accounts as bad debts. Which of the following irregularities is the most likely cause of the auditor's suspicion?

A.A much higher bad debt expense as a percentage of sales than that of previous years.

B.A much higher bad debt expense as a percentage of sales than that of other stores.

C.A much higher percentage of past-due accounts receivable than that of other stores.

D.A much higher percentage of past-due accounts receivable than that of previous years.

Question 135

If an internal auditor discloses confidential information in response to a lawsuit, the internal auditor has violated:

A.Both the IIA Code of Ethics and the Standards.

B.The Standards.

C.The IIA Code of Ethics.

D.Neither the IIA Code of Ethics nor the Standards.

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