Free Access IIA.IIA-CIA-Part1.v2023-02-14.q152 Practice Test (Page 19)

Question 86

According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?

A.Discussions with the chief audit executive.

B.A listing of employee profiles and certifications.

C.Validation by human resources.

D.Inquiry of external auditors.

Question 87

A whistleblower reveals to the chief audit executive (CAE) detailed allegations of potential fraud at the senior management level. Although the CAE has some experience in the area, she chooses to retain an external fraud expert to conduct the investigation. When asked by the director of finance to defend the expenditure, which of the following statements represents the CAE's best response?

A.The CAE refers to the Standards and explains that the internal audit activity must obtain competent assistance if needed.

B.The CAE refers to the Standards and explains that to protect her objectivity, she needs to remain isolated from the investigation.

C.The CAE refers to the Standards and explains that to protect her independence, she needs to remain isolated from the investigation.

D.The CAE describes the specifics of the allegation to underscore the importance of the situation and the need for expert investigation

Question 88

The principle that "no action should be taken that may harm in some way the least fortunate people" is an expression of which of the following more general ethical principles?

A.Religious injunctions.

B.Personal virtues.

C.Utilitarian benefits.

D.Distributive justice.

Question 89

According to IIA guidance, which of the following statements is true regarding due professional care?

A.Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,

B.Internal auditors must exercise due professional care to Insure that all significant risks will be identified,

C.Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.

D.Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor

Question 90

In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?

A.The CAE would need to procure external services to deliver the internal audit assurance program.

B.There is no available expertise on the internal audit team to perform a consulting engagement

C.There is no expertise within the internal audit team for detecting and investigating fraud.

D.There is no expertise within the internal audit team for auditing an IT engagement.

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Question 86

Question 87

Question 88

Question 89

Question 90

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