Free Access IIA.IIA-CIA-Part1.v2023-03-29.q231 Practice Test (Page 17)

Question 76

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 communicates an audit opinion on fraud risk during an audit engagement's preliminary fraud risk assessment

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

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

Question 77

An organization s board of directors has decided that the internal audit activity must have greater access to different pans of the organization in order to perform their assurance work effectively Which of !he following areas is the board seeking to improve by making this change?

A.Internal audit reporting structure.

B.Internal audit authority.

C.Internal audit interaction with the board

D.Internal audit independence and objectivity.

Question 78

Which of the following most accurately describes the role of the board when it comes to organizational governance?

A.Responsibility to identify risks in the organization's business environment

B.Responsibility for outcome of the process.

C.Responsibility to determine who is accountable for outcomes.

D.Responsibility to be involved in management of the organization.

Question 79

Which of the following statements is the most appropriate for a chief audit executive to include in the internal audit policy manual in order to promote objectivity?

A.Internal auditors should limit the scope of an engagement if they become aware of a potential impairment of their objectivity in order to reduce the potential impact of the impairment on the engagement results.

B.Internal auditors may conduct an engagement in a business unit at any point after providing a training workshop in that area.

C.Internal auditors may conclude that a business unit's current control environment is adequate and effective if the review of the prior year's workpapers and audit report supports that conclusion.

D.Internal auditors may conduct a financial effectiveness engagement in a business unit at any point after being transferred from that area.

Question 80

Which of the following activities would an internal auditor perform as a consulting engagement for an organization?

A.Communicating with senior management to better understand how new purchasing controls will minimize payment processing time.

B.Briefing the organization's department managers on how to implement risk management processes into their daily operations.

C.Advising new internal auditors working for the organization on how to develop strategies on planning audits for the upcoming fiscal year

D.Assessing whether the organization's corporate social responsibility program is meeting its yearly goals to reduce carbon emissions.

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Question 76

Question 77

Question 78

Question 79

Question 80

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