Free Access IIA.IIA-CIA-Part1.v2022-07-16.q118 Practice Test (Page 19)

Question 86

Which of the following is not one of the 10 core competencies identified in the IIA Competency Framework?

A.Business acumen.

B.Performance management.

C.Internal audit delivery.

D.Governance,risk,and control.

Question 87

Why is it important for the chief audit executive to periodically review the audit charter and present the results to senior management and the board?

A.So that the individual objectivity of the internal audit staff can be more clearly established.

B.Because management requires the review to measure effectiveness of the internal audit activity.

C.So that there is assurance of the internal audit staff's proficiency to complete audit activities.

D.Because changes in the organization may impair the internal audit activity's ability to meet its objectives.

Question 88

An internal audit charter should do which of the following?

A.Define the scope of internal audit activities.

B.Communicate the internal audit activity's goals.

C.Establish the size of the internal audit activity.

D.Outline the schedule of future audits.

Question 89

Which of the following is not an objective of internal control?

A.Accuracy.

B.Compliance.

C.Efficiency.

D.Validation.

Question 90

In order to effectively handle conflict between audit team members, an audit team leader should:

A.Avoid addressing the conflict until the leader is sure that there is a problem.

B.Be assertive and keep the team members focused on a resolution.

C.Ask one of the team members to resolve the issue by being more conciliatory.

D.Transfer one of the team members to another assignment.

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