Free Access IIA.IIA-CIA-Part1.v2023-02-01.q147 Practice Test (Page 7)

Question 26

Which of the following situations is most likely to heighten an internal auditor's professional skepticism regarding potential fraud?

A.A salesperson frequently complains about the organization's policy on sales commissions.

B.The accounts payable supervisor has requested advances against her monthly salary on several occasions.

C.A financial accountant is absent from work frequently due to regular medical procedures.

D.A procurement manager does not have the expected academic credentials for his position.

Question 27

During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as he are earning a significantly higher salary. The auditor noted the names and amounts of each, and he planned to prepare a request to the chief audit executive for a salary increase based on this information.
Which of the following IIA Code of Ethics principles was violated in this scenario?

A.Confidentiality

B.Integrity.

C.Competency.

D.Objectivity,

Question 28

Which of the following would be included in quality assurance and improvement program (QAIP) reporting?

A.Outcomes of internal audit key performance indicators.

B.Conformance of individual engagements with the Standards,

C.Annual summaries of consulting and audit engagements.

D.Descriptions of standardized work practices.

Question 29

An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments. The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International! Standards for the Professional Practice of Internal Auditing (Standards). Which of the following justifies inclusion of this clause in the reports?

A.The internal audit charter, approved by the audit committee, requires conformance with the Standards

B.The audit committee has reviewed the annual self-assessment results and approved the use of the clause.

C.Internal audit activity policies and engagement records provide relevant, sufficient, and competent evidence that the statement is correct.

D.The self-assessment results were validated by a qualified external review team three years prior.

Question 30

Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?

A.Conducting the engagement on the presupposition that fraud exists.

B.Advising management of the area under review on how to mitigate internal control risks.

C.Assessing the risk of noncompliance with laws and regulations

D.Following the policies as prescribed by the internal audit manual.

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Question 26

Question 27

Question 28

Question 29

Question 30

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