Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 34)

Question 161

In which of the following scenarios is the internal auditor in conformance with The IIA's Code of Ethics and the Standards?

A.Management has agreed to remedy a significant control deficiency, so the auditor excludes the deficiency from the engagement report

B.The auditor testifies in front of a jury about an organization's fraudulent financial practices after receiving a subpoena

C.The auditor communicates an audit opinion on fraud risk during an audit engagement's preliminary fraud risk assessment

D.The chief audit executive declines an assurance engagement in IT because the internal audit activity is not proficient in IT

Question 162

Which of the following best describes the internal audit activity's contribution to the implementation of the risk management framework?

A.Internal audit takes part in the design of risk mitigation measures.

B.Internal audit assists with the prioritization of identified risks.

C.Internal audit identifies key risk areas during assurance reviews and provides audit findings.

D.Internal audit participates in setting the risk appetite.

Question 163

Which of the following threatens internal audit objectivity'?

A.The CEO requests the internal audit activity develop a charter that clearly delineates its purpose and responsibilities within the organization

B.Internal auditors are prevented from accessing information necessary to undertake their audit engagements

C.Internal auditors are expected by senior management to identify a minimum of five major control weaknesses in each area audited

D.The chief audit executive reports directly to the chief financial officer who previously led the internal audit activity

Question 164

Which of the following would be the most effective in helping to detect fraud?

A.Code of conduct.

B.Exit interviews.

C.Fraud awareness training

D.Employee promotion policy.

Question 165

The organization's internal audit charter was last updated six years ago. To update the charter, which of the following actions is most appropriate for the chief audit executive to take?

A.Identify an individual within the internal audit activity who has in-depth knowledge of mandatory IIA guidance elements to address any gaps or areas of the current version of the charter that could be improved.

B.Perform a review of IIA guidance to become acquainted with the latest mandatory elements prior to updating the charter

C.Use an internal audit charter template from another organization that operates within the same industry.

D.Wait for the next external assessment and address all of the missing information in the charter based on the recommendations from the external assessment team.

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Question 161

Question 162

Question 163

Question 164

Question 165

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