Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 42)

Question 201

Which of the following activities aligns with The IIA's Core Principles for the Professional Practice of Internal Auditing?

A.Internal auditors rotate through operations and management positions then perform audit engagements on these areas to ensure timely application of their knowledge

B.The chief audit executive reports to senior management for compensation decisions and communications of audit results to the board

C.Due to limited resources, internal auditors prioritize assurance on internal controls and risk management and exclude evaluating governance processes, which are deemed outside of their core responsibilities

D.Final reports from consulting engagements show the summary of findings, and the internal auditor's advice is clearly distinct and separate from management's decisions

Question 202

An internal auditor is reviewing employee travel expenses from the previous six months for fraud. Which of the following tests would best detect instances where personal travel has been claimed?

A.Confirming that all claims are within the limits of the organization's travel policy.

B.Verifying whether claims are properly supported by invoices or other documents.

C.Verifying whether claims have been properly authorized for payment

D.Reconciling claims against business the requests that were approved by supervisors

Question 203

Which of the following is true with regard to an organization's risk management practices?

A.Each organization faces the same types of risk.

B.Risks represent a single point estimate

C.Risks may relate to failing to achieve positive outcomes.

D.Mitigated risks are no longer considered to be inherent.

Question 204

According to IIA guidance which of the following statements regarding ethics is true?

A.Business ethics are universal n nature and organizations across the world are expected to comply with smear standards

B.Business ethics of an organization must remain independent torn those of supplier's customers and business partners

C.Business ethics may vary within an organization with both domestic and foreign operations

D.A business ethics policy for an organization s established solely to direct me behavior and expectations of employees

Question 205

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.

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Question 201

Question 202

Question 203

Question 204

Question 205

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