Free Access IIA.IIA-CIA-Part1.v2023-03-29.q231 Practice Test (Page 33)

Question 156

A chief audit executive (CAE) has no direct access to the board. According to IIA guidance, which of the following is the most appropriate way for the CAE to react?

A.Ensure all subsequent audit reports include a disclaimer as to the lack of access to the board,

B.Focus on operational audit work and disregard lack of direct access to the members of the board.

C.Engage in written communications with the board and present relevant issues in writing

D.Initiate changes to the internal audit charter to report to senior management for the time being,

Question 157

Applying ISO 31000, which of the following is part of the external context for risk management?

A.The regulatory and competitive environment

B.Organizational culture, objectives, and processes.

C.The method of determining the risk level.

D.Risk treatment method based on risk evaluation.

Question 158

Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?

A.Identify key stakeholders and their expectations

B.Delegate authority to members of senior management.

C.Establish a governance committee.

D.Determine the organization's overall risk appetite.

Question 159

During an audit of a foreign subsidiary an internal audit team discovered that products were sold to a prohibited country due to sanctions. What is the best course of action for the internal audit team?

A.Include the facts m the engagement communications

B.Inform me external auditors of the violation.

C.Consult with the legal department

D.Report the violation to the government regulators

Question 160

Which of the following statements is correct regarding disclosure of conformance or nonconformance with the Standards?

A.If it has been more than five years since the last external assessment was conducted, the Internal audit activity must cease indicating that it operates in conformance with the Standards.

B.An internal audit activity that has been in existence fewer than five years cannot Indicate that it is operating in conformance with the Standards because it has not yet undergone an external assessment.

C.Once an external assessment validates conformance with the Standards, the internal audit activity may continue to use the statement until the next external assessment.

D.The chief audit executive must disclose every instance of noncompliance with the Code of Ethics or the Standards.

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Question 156

Question 157

Question 158

Question 159

Question 160

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