Free Access IIA.IIA-CIA-Part1.v2023-03-29.q231 Practice Test (Page 12)

Question 51

According to MA guidance, which of the following best demonstrates that the chief audit executive is properly reporting the results of the quality assurance and improvement program lo senior management and the board?

A.Keeping files of reports of ongoing external assessment monitoring

B.Giving copies of both external and internal assessments to the board.

C.Providing a written conformance statement to both senior management and the board.

D.Retaining copies of board meeting minutes showing that discussions of assessments took place.

Question 52

Which of the following situations is most likely to heighten an internal auditor's professional skepticism regarding potential fraud?

A.The accounts payable supervisor has requested advances against her monthly salary on several occasions.

B.A salesperson frequently complains about the organization's policy on sales commissions.

C.A financial accountant is absent from work frequently due to regular medical procedures.

D.A procurement manager does not have the expected academic credentials for his position.

Question 53

Which of the following is the primary benefit of an effective professional development program for internal auditors?

A.An effective program may enhance internal auditors' business acumen

B.An effective program may clarify management's expectations of the auditors and their responsibilities to the organization

C.An effective program may ensure that HA Standards requirements are adhered to during audit engagements

D.An effective program may ensure internal auditors' effectiveness in setting the organization's nsk management process

Question 54

Which of the following is a strategic risk that internal auditors should consider when performing a third-party risk management engagement?

A.Loss of intellectual property

B.Physical security

C.Conflict of interest

D.Cost overruns

Question 55

Which of the following actions taken during an audit engagement is the best demonstration of an internal auditor's due professional care?

A.Document all audit tests completely.

B.Ensure that all financial information related to the engagement is included in the audit plan and examined for irregularities.

C.Notify the audit committee of any noncompliance or irregularity discovered during an engagement

D.Consider the possibility of noncompliance or irregularities at all times during an engagement.

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