Free Access IIA.IIA-CIA-Part1.v2023-03-29.q231 Practice Test (Page 16)

Question 71

The organization s procurement manager asks the internal auditor to deliver training to the procurement team on the organization's third-party risk management process. Which of the following is the most appropriate response?

A.The internal auditor should accept the request and in fact she may assume some management responsibilities temporarily if the result is a relevant training benefit

B.The internal auditor may accept the request only if she defines the scope to ensure conformance with the Code of Ethics

C.The internal auditor should reject the request it she previously worked in the procurement area to maintain objectivity

D.The internal auditor should reject the request if the internal audit team does not have the requisite expertise.

Question 72

Which of the following actions by an internal auditor would be the most relevant to determine the effectiveness of controls?

A.Conduct a surprise inventory count at the raw materials warehouse.

B.Send regular written updates to senior management on new control-related regulations.

C.Participate in a fraud risk-assessment session as an in-house facilitator.

D.Lead a seminar on internal controls and provide numerous examples to the audience.

Question 73

Which of the following would be considered advanced expertise which most internal auditors are not expected to possess'?

A.The ability to evaluate fraud risk

B.The ability to detect and investigate fraud

C.The ability to assess risk management strategies

D.The ability to create test databases

Question 74

An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?

A.The authority of the CEO.

B.The provisions of the internal audit charter.

C.The IIA's Code of Ethics.

D.The policies and procedures of the internal audit activity.

Question 75

Which of the following written documents typically offers the best evidence that internal auditors exercise due professional care in conformance with the Standards?

A.Audit report.

B.Code of ethics.

C.Internal audit charter.

D.Workpaper.

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Question 71

Question 72

Question 73

Question 74

Question 75

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