Free Access IIA.IIA-CIA-Part1.v2023-03-29.q231 Practice Test (Page 6)

Question 21

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

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

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

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

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

Question 22

Which of the following statements is most accurate with respect to the required elements of the quality assurance and improvement program?

A.Internal assessments provide sufficient objectivity to provide evidence to the board that the internal audit activity understands the organization's control processes.

B.Internal auditors completing internal assessments must demonstrate certification to perform quality assessments.

C.Quality assessments focus on the internal audit activity's structure, relationships with stakeholders, compliance with the Standards, and internal audit staff proficiency.

D.In order to comply with the Standards, the internal audit activity must obtain an objective assessment of its processes and function at least once a year.

Question 23

The manager of the payroll department requested a review of the payroll process, but only wants the engagement to include processes related to approval of time worked. What type of activity is this?

A.Compliance assurance engagement.

B.Financial assurance engagement.

C.Operational consulting engagement.

D.Risk management consulting engagement.

Question 24

According to IIA guidance, an internal audit charter should detail which of the following?

A.The process used by the CAE to manage the organization's internal controls

B.The responsibilities of the audit committee

C.The nature of services that the internal audit activity will provide to external third parties

D.The objectives and goals of management

Question 25

In which of the following scenarios would the internal auditor's objectivity be best protected?

A.A former human resources manager conducts an effectiveness review of the appointment and termination process six months after transferring to the internal audit activity.

B.An internal auditor conducts an effectiveness review of an organization's business continuity plan in which his son is a minority stockholder.

C.An internal auditor writes the system manual for a newly acquired payroll software application prior to conducting an effectiveness review of the system.

D.An accounts payable clerk assists the internal auditors during an effectiveness review of the physical access controls to the server room.

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Question 21

Question 22

Question 23

Question 24

Question 25

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