Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 3)

Question 6

Which of the following statements is true regarding corporate social responsibility (CSR)?

A.Many of the areas explored by CSR are normally included in an audit universe or annual audit plan

B.Typically operating management does not have a major role to play based on the public nature of reporting

C.Despite significant corporate resources spent on CSR reporting investors generally do not rely on CSR information

D.Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary

Question 7

With regard to IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

A.Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.

B.Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.

C.Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks

D.Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.

Question 8

What is the primary reason for establishing a continuing professional development program within an organization's internal audit activity?

A.To ensure all internal audit responsibilities can be met

B.To attract the best and most talented candidates in the profession

C.To ensure all audit staff members are capable of performing a quality self-assessment.

D.To ensure that each auditor maintains responsibility for his own professional development.

Question 9

Which of the following is the best way for internal auditors to demonstrate their proficiency to effectively carry out their professional responsibilities?

A.Obtain appropriate professional certifications or other designations.

B.Sign an annual attestation indicating that the auditor has all required competencies to perform her job effectively.

C.Volunteer for audit engagements in areas or industries in which the auditor is unfamiliar

D.Disclose potential impairments to independence or objectivity prior to performing an audit engagement.

Question 10

An internal auditor believes that a weakness exists in the control environment relating to the delegation of authority and responsibility within the management structure. Which of the following actions should the internal auditor first consider in this matter?

A.Address the risk with senior management and the board

B.Recommend a control change and obtain management support

C.Develop and communicate the scope and evaluation criteria to be used by management

D.Evaluate the potential impact on related controls

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Question 6

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Question 8

Question 9

Question 10

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