Free Access IIA.IIA-CIA-Part1.v2023-02-01.q147 Practice Test (Page 11)

Question 46

Regarding assurance and consulting services provided by the internal audit activity which of the following statements is correct?

A.The assurance engagement process ends with reporting

B.The nature and scope of a consulting engagement are determined by the internal audit activity based on its risk assessment

C.The nature and scope of an assurance engagement are subject to agreement with management of the area under review

D.Both assurance services and consulting services can be focused on controls or performance or both

Question 47

Which of the following skills is most important for an internal auditor who facilitates control self-assessment workshops to possess?

A.Process analysis skills.

B.Groupthink.

C.Collaboration skills.

D.Project management skills.

Question 48

The chief audit executive (CAE) has hired a new internal auditor who was immediately assigned to a procurement function audit. Because the new auditor's name is similar to that of the procurement manager, some staff members think the two are related, although they are not. Which of the following actions is most appropriate for the CAE to take?

A.Closely supervise the new auditor and carefully review his work.

B.Discuss the matter with the appropriate personnel to alleviate concerns.

C.Take no action, as there is no impairment to independence.

D.Remove the new internal auditor from the engagement team.

Question 49

Which of the following represents an example of an ethical issue that the organization should address'?

A.An employee saw that a group of other employees were smoking in close proximity to petrol distribution tanks

B.A supervisor insists that an employee complete time sheets regularly

C.An employee received concert tickets from a vendor and asked whether she could keep them

D.An employee discovered that there is no personal protective equipment at a temporary construction site

Question 50

A technology company recently hired an entry-level internal auditor. To achieve conformance with the Standards, which of the following must the newly hired internal auditor possess?

A.At least one audit-related certification

B.Industry-specific knowledge

C.An understanding of fraud and fraud risk.

D.IT audit expertise.

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Question 46

Question 47

Question 48

Question 49

Question 50

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