Free Access IIA.IIA-CIA-Part1.v2023-02-14.q152 Practice Test (Page 31)

Question 146

A chief audit executive assigned an internal auditor to perform an assurance engagement. The auditor concluded with a major audit finding based on hearsay evidence Which of the following competencies did the auditor appear to be lacking?

A.Demonstration of due professional care.

B.Risk-based assurance knowledge

C.Demonstration of ethical behavior

D.Effective communication skills

Question 147

Which of the following is an example of a risk avoidance strategy?

A.Outsourcing the payroll function

B.Insuring all fixed assets

C.Installing cameras in the mailroom

D.Exiting a product line

Question 148

Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?

A.Providing training on controls and ongoing self-monitoring processes.

B.Determining whether management measures and monitors the costs and benefits of controls.

C.Developing flowcharts to obtain information about control design adequacy.

D.Identifying objectives and the risks involved in achieving them.

Question 149

Which of the following is a true statement regarding whistleblowing?

A.Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations

B.Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior

C.Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

D.Whistleblowers are current or former employees who are disgruntled and looking to retaliate.

Question 150

The organization's chief audit executive (CAE) is planning an immediate assurance engagement following several product recalls. However, the internal audit staff does not have the required Knowledge and experience to adequately assess all the relevant processes and procedures. According to 11A guidance, which of the following actions should the CAE take under these circumstances?

A.Encourage management to accept the assessed risk until the internal audit activity is able to adequately review the area.

B.Implement an accelerated training plan to provide the audit staff with the necessary skills and knowledge to conduct the engagement.

C.Obtain assistance for the audit team from other internal assurance providers who possess the requisite expertise in the area.

D.Use the current available resources to conduct the review and exclude those procedures that can't currently be performed.

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Question 146

Question 147

Question 148

Question 149

Question 150

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