Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 21)

Question 96

A chief audit executive (CAE) has no direct access to the board. According to IIA guidance, which of the following is the most appropriate way for the CAE to react?

A.Engage in written communications with the board and present relevant issues in writing

B.Focus on operational audit work and disregard lack of direct access to the members of the board.

C.Initiate changes to the internal audit charter to report to senior management for the time being,

D.Ensure all subsequent audit reports include a disclaimer as to the lack of access to the board,

Question 97

An internal auditor performed a consulting engagement last year which included assisting with management's design of controls over the procurement function. How should the chief audit executive plan an assurance engagement on the adequacy of the internal control system in the procurement function in the current year?

A.Outsource the engagement to ensure independence

B.Assign the engagement to another internal auditor on staff

C.Postpone the engagement to the following year to ensure enough time has passed since the controls were designed

D.Harness the auditor's knowledge of the procurement function by assigning the engagement to the same internal auditor

Question 98

The chief audit executive (CAE) of a new internal audit activity is creating an internal audit charter According to IIA guidance, which of the following terms is most likely to be included in the charter?

A.Senior management will be present whenever the CAE interacts with the board, to ensure effective communication among all three parties.

B.Internal auditors will receive performance-based compensation, including bonuses for reporting more than a stipulated number of observations.

C.Internal auditors will advise on the design of control policies and procedures in any area where the organization does not possess the requisite expertise,

D.Internal auditors will demonstrate competence, concern, and the dedication expected of a professional,

Question 99

Which of the following drivers of fraud is directly controllable by an organization?

A.Incentive

B.Pressure

C.Rationalization

D.Opportunity

Question 100

The management team of an agricultural organization has prioritized corporate social responsibility (CSR) initiatives. Which of the following would be considered a CSR activity?

A.Providing special year-end monetary bonuses to the organization's employees at all levels

B.Arranging a free-of-charge picnic for all of the organization's employees and their family members

C.Offering a one-off donation to an environmental charity for its expansion efforts

D.Organizing organization volunteers to provide periodic plantation skill sharing to farmers

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Question 96

Question 97

Question 98

Question 99

Question 100

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