Free Access IIA.IIA-CIA-Part1.v2023-02-14.q152 Practice Test (Page 29)

Question 136

Which of the following best describes the risk created when a manager bypasses organizational policies and procedures in order to meet an organization's objective?

A.Knowledge/skills risk

B.Communication failure risk.

C.Accountability/reward risk.

D.Monitoring failure risk.

Question 137

Which of the following activities best demonstrates an internal auditor's commitment to developing professional competencies?

A.Attending a series of locally offered training courses.

B.Requesting to be part of all engagements on the annual audit plan.

C.Attending a webinar on how to use data analytics

D.Completing a skills assessment and development plan for targeted training needs,

Question 138

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

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

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

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

Question 139

Which of the following conditions classifies an engagement as a consulting service provided by the internal audit activity?

A.The internal auditor assigned to the engagement previously worked in the area under review and lacks objectivity.

B.he internal audit engagement involves only two parties: the internal auditor and the engagement client.

C.The internal auditor assigned to the engagement was specifically requested by management of the area under review.

D.The internal audit engagement will involve providing an opinion on the effectiveness of controls.

Question 140

Which of the following statements is most likely to be true regarding a consulting engagement involving an organization's new payroll system?

A.The internal auditor and engagement client established an understanding that the scope would include the new payroll system project.

B.The internal auditor concluded that the engagement objectives would include assessing the effectiveness of the payroll process controls.

C.The payroll system engagement was scheduled as a result of internal audit's risk-based annual planning process.

D.The internal auditor acknowledged the engagement client's satisfactory performance in the final engagement results that were communicated to senior management and the board.

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Question 136

Question 137

Question 138

Question 139

Question 140

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