Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 20)

Question 91

Which of the following statements is true regarding control activities'?

A.Control activities should be defined for all business processes

B.If two organizations have identical objectives and structures their control activities would be the same

C.Control activities are defined by management through risk mitigation strategies

D.Organizations that are less regulated generally have more complex control activities than highly regulated organizations

Question 92

Which of the following types of policies best helps promote objectivity in the interna! audit activity's work?

A.Policies that match internal auditors' performance with feedback from management of the area under review.

B.Policies that provide examples of inappropriate business relationships.

C.Policies that are distributed to all members of the internal audit activity and require a signed acknowledgment,

D.Policies that keep internal auditors in areas where they have vast audit expertise.

Question 93

According to IIA guidance which of the following correctly describes the standard risk treatments outlined in the process element approach of the framework for risk management?

A.Risk avoidance risk sharing application of controls, risk application.

B.Risk identification risk assessment risk avoidance risk monitoring

C.Risk avoidance risk identification application of controls risk acceptance.

D.Risk identification risk assessment application of controls risk acceptance

Question 94

A third-party provider's questionable labor practices have exposed the organization to reputational risks and regulatory risks. Which of the organization's risk management practices was most likely ineffective?

A.The organization planned to issue a resolution concerning the third-party provider's labor practices.

B.The organization conducted quality control reviews of provided services to ensure industry standards were met.

C.The organization ensured that the third-party vendor provided the best pricing for the requested services.

D.The organization performed a due diligence review of all vendors during the bid review process.

Question 95

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

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

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

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

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

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Question 91

Question 92

Question 93

Question 94

Question 95

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