Free Access IIA.IIA-CIA-Part1.v2023-04-17.q104 Practice Test (Page 14)

Question 61

An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing ( Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations.
According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?

A.Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.

B.Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.

C.Indicate that the internal audit activity operates in partial conformance with the Standards t as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.

D.Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to ail parties who received the original reports.

Question 62

Which of the following is considered a common red flag indicator in helping to uncover fraud?

A.Improper segregation of duties.

B.Repeated poor performance.

C.Termination from previous employer.

D.Experiencing financial difficulty.

Question 63

Which of the following is an example of a transaction-level control?

A.Human resource policies.

B.Tone at the top.

C.Reconciliations of primary accounts.

D.Inventory counts.

Question 64

Which of the following is not a benefit of using information technology in solving audit problems?

A.It helps reduce audit risk.

B.It improves the auditor's judgment.

C.It improves the timeliness of the audit engagement.

D.It increases audit opportunities.

Question 65

Which of the following strategies for professional development best demonstrates an internal auditor's competency'?

A.Completed education credits

B.Membership in professional organizations

C.Professional development and training plans

D.Subscriptions to sources of relevant professional information

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Question 61

Question 62

Question 63

Question 64

Question 65

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