Free Access IIA.IIA-CIA-Part1.v2023-02-14.q152 Practice Test (Page 22)

Question 101

According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?
1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.
2. Ability to provide relevant advice and recommendations to management and the board.
3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.
4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.

A.1, 2, and 3 only.

B.1, 2, and 4 only.

C.2, 3. and 4 only

D.1 and 4 only.

Question 102

According to IIA guidance, which of the following threats to objectivity is described as familiarity'?

A.An internal auditor has a long-term business relationship with the audit client.

B.An internal auditor has an economic stake in the performance of the organization

C.An internal auditor is exposed to or perceived to be exposed to pressures from external parties

D.An internal auditor is a close friend or relative of the manager or an employee of the audit client

Question 103

With regard to organizational governance assurance, which of the following is an appropriate role for the internal audit activity'?

A.Provide advice on organizational governance activities

B.Initiate new organizational control processes

C.Oversee the governance and risk management processes

D.Assess compliance with the organization's code of conduct

Question 104

Which of the following statements is true regarding occupational fraud?

A.An employee who made an error in estimating losses may have committed fraud even if the error was not intentional

B.An employee who intentionally omits negative information in the financial statement disclosures is demonstrating an example of corruption

C.An employee who creates a denial of service in the organization's computer systems is committing asset misappropriation

D.An employee who diverts the organization's purchases for personal use is demonstrating asset misappropriation

Question 105

Which of the following scenarios violates The IIA's standard regarding internal audit independence?

A.The internal audit activity will experience staffing shortages for the next six months due to planned and unplanned leaves of absence; therefore the CAE proposed including fewer audits in the annual audit plan compared to the previous financial year.

B.The chief audit executive (CAE) reports on the internal audit activity's day-to-day tasks and responsibilities to the CEO.

C.The CAE regularly meets with the organization's chief risk officer, who validates all reported audit findings and dictates which will be Included In the package to the audit committee.

D.An assessment of the risk management function is reviewed by an outside consulting firm because the CAE is temporarily fulfilling the role of risk manager.

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Question 101

Question 102

Question 103

Question 104

Question 105

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