Free Access IIA.IIA-CIA-Part1.v2023-02-14.q152 Practice Test (Page 20)

Question 91

Which of the following organizations has reached the most mature level of corporate social responsibility?

A.An organization that is willing to make contributions not mandated by law or economics and expects no payback.

B.An organization that is able to provide goods and services society needs and thus maximizes profit to its owners.

C.An organization that requires its decision makers to act with equity, fairness, and respect for the rights of individuals.

D.An organization that ensures compliance to legal frameworks of the countries in which it operates and sells its products.

Question 92

The internal audit activity is asked to provide consulting services regarding the risks related to implementing a proposed new Inventory management system. Which of the following would be a key consideration of the internal audit activity in accepting this engagement?

A.Use email and telephone conversations to convey the results of the engagement, as these may prove to be the most efficient methods for communicating.

B.Ask the inventory manager to determine whether the work planned would be sufficient to meet the consulting engagement objectives.

C.Ensure that the method used to communicate the results of the consulting engagement is consistent with the board's preferred method.

D.Determine whether the benefits to be derived from the requested assessment would exceed the cost of providing the consulting service.

Question 93

An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?

A.Batch controls.

B.Application controls.

C.General IT controls.

D.Logical access controls

Question 94

An investment advisory firm purchased professional liability insurance to offer protection from lawsuits brought by customers claiming they received poor or erroneous advice. Which of the following best describes this risk management technique?

A.Acceptance

B.Transfer.

C.Mitigation.

D.Avoidance

Question 95

An internal auditor believes that the internal audit activity's independence is impaired. Which of the following actions should the internal auditor take first?

A.Report the impairment to senior management

B.Discuss the impairment with the audit manager

C.Ascertain the best approach to disclose the impairment.

D.Decide on the extent of impact of the impairment

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Question 91

Question 92

Question 93

Question 94

Question 95

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