Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 15)

Question 66

When dealing with various stakeholders which of the following is true regarding an internal auditor's responsibility to remain objective and independent?

A.When working on business unit audits it is sometimes sufficient for the internal auditor to report deficiencies only to the unit manager when remediation is not complex

B.Some audit issues may remain unremediated and unreported if management will accept recommendations that the internal auditor deems more important

C.The internal auditor may initially disagree with management s acceptance of a risk, but reevaluate and agree with management's judgment after further discussion

D.When deciding between conflicting reports of a control's performance from a control operator and the operator's manager the internal auditor should generally believe the manager

Question 67

A chief audit executive added more money to the IT training budget to ensure the organization's internal auditors were able to perform data analytics while performing an audit. Which core competency is being addressed?

A.IT fraud detection.

B.Data analytics

C.Continuing professional development

D.Due professional care.

Question 68

An internal auditor was completely honest with operational management when delivering unfavorable audit results. Which of the following best describes the IIA Code of Ethics principle that the auditor demonstrated?

A.Objectivity

B.Competency

C.Integrity

D.Transparency

Question 69

According to IIA guidance, which of the following best demonstrates that the chief audit executive is properly reporting the results of the quality assurance and improvement program to senior management and the board?

A.Providing a written conformance statement to both senior management and the board.

B.Keeping files of reports of ongoing external assessment monitoring.

C.Retaining copies of board meeting minutes showing that discussions of assessments took place.

D.Giving copies of both external and internal assessments to the board.

Question 70

Which of the following would be considered advanced expertise which most internal auditors are not expected to possess'?

A.The ability to evaluate fraud risk

B.The ability to assess risk management strategies

C.The ability to detect and investigate fraud

D.The ability to create test databases

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Question 66

Question 67

Question 68

Question 69

Question 70

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