Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 9)

Question 36

Which of the following is a legitimate requirement for an internal audit activity's quality assurance and improvement program (QAIP)?

A.The results of the QAIP should be communicated to shareholders annually

B.External quality assessments should be conducted every seven years

C.All quality assessments should be either conducted or validated by an independent assessment team

D.Quality assessments should be performed by individuals with sufficient knowledge of the internal audit practices

Question 37

Which of the following is a true statement regarding whistleblowing?

A.Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior

B.Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations

C.Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

D.Whistleblowers are current or former employees who are disgruntled and looking to retaliate.

Question 38

Which of the following is a true statement regarding controls such as ethical values, tone at the top and operational style?

A.Transaction testing, mapping and flowcharting is applicable while testing such controls

B.From an audit perspective it is significantly easier to assess ethical values than segregation of duties

C.Breakdowns in the these types of controls have historically led to fraudulent financial reporting

D.Such controls can be defined as inherently ob)ective and tangible elements of control

Question 39

Which of the following best demonstrates the application of due professional care?

A.An audit manager provides a guarantee to senior management that internal controls relating to an audited process operate effectively.

B.An engagement supervisor requests that the employment of a process owner be terminated due to a significant control failure.

C.An organization's internal audit activity operates under a direct reporting structure to tie audit committee of the board

D.An audit lead establishes internal audit manuals to guide the internal audit activity on now to undertake audit engagements.

Question 40

An organization is testing a new IT system for digital data storage and security. The internal audit activity has been asked to evaluate the system in a consulting engagement. Although several internal auditors on staff are qualified to perform basic assessments of IT systems, none are familiar with the new system. Which of the following is a legitimate response to the prospective client?
1. Decline the engagement.
2. Proceed with the engagement, performing only those parts of the engagement that the internal auditors are qualified to perform.
3. Accept the engagement and develop the additional competencies in-house prior to the engagement's starting date.
4. Make arrangements to obtain assistance from a competent IT auditing expert.

A.1 and 4 only.

B.2 and 3 only.

C.1. 2, and 3 only.

D.1, 3, and 4 only.

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Question 36

Question 37

Question 38

Question 39

Question 40

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