Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 13)

Question 56

Which of the following statements best demonstrates application of due professional care during an assurance engagement?

A.The engagement objectives were designed to assist the engagement client.

B.The engagement detected irregularities and noncompliance instances.

C.The engagement supervisor had no significant comments in the supervisory review.

D.The audit procedures were systematically planned, executed, and documented.

Question 57

An internal audit activity uses a rotational program to recruit high-performing staff members from other parts of the organization One of these individuals is nearing the end of her four-year internal audit rotation The chief audit executive assigned her to an assurance engagement in the business area she will be going into when she leaves the internal audit activity Which of the following statements is true regarding this scenario?

A.Accepting the assignment is a violation of internal audit independence

B.Accepting the assignment on the assurance engagement would be a breach of due professional care

C.Accepting the assignment will improve competencies and develop relationships that will be needed in her next assignment

D.Accepting the assignment creates the appearance of an impairment to her professional judgment and detectivity

Question 58

An engagement supervisor noticed that a newly hired internal auditor struggles with large data samples because he appears reluctant to apply available spreadsheet statistical functions and tends to perform testing of transactions manually In which of the following areas does the internal auditor most likely need training?

A.Business acumen

B.Critical thinking.

C.Professional ethics

D.International Professional Practices Framework

Question 59

According to ISO 31000, which of the following statements is correct?

A.The framework is designed to be effective for organizations no matter how small.

B.The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities,

C.The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.

D.The board is responsible for setting the organizational attitude through tone at the top,

Question 60

According to IIA guidance, which of the following statements is true regarding internal auditors' knowledge, skills and other competencies?

A.The chief audit executive (CAE) must obtain competent advice and assistance if the internal audit activity lacks the knowledge, skills, or other competencies needed to complete the audit engagement

B.The CAE must refuse a consulting engagement if the internal audit activity lacks the knowledge, skills, or other competencies needed to perform all or part of the engagement

C.Internal auditors need to have basic knowledge of key IT risks and controls and available technology-based audit techniques in order to perform their assigned work

D.Internal auditors must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization and should have the expertise of a fraud investigator

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Question 56

Question 57

Question 58

Question 59

Question 60

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