Free Access IIA.IIA-CIA-Part1.v2023-04-17.q104 Practice Test (Page 3)

Question 6

According to ISO 31000, which of the following statements is correct?

A.The framework is designed to be effective for organizations no matter how small.

B.The board is responsible for setting the organizational attitude through tone at the top,

C.The internal audit activity will provide assurance over operating effectiveness but not over the design of risk management activities,

D.The internal audit activity can give objective assurance on any part of the risk management framework for which it is responsible.

Question 7

Risk assessments are valuable to the internal audit activity's planning process because they assist in:

A.Identifying the audit universe or auditable activities that need to be reviewed.

B.Eliminating all areas with low risk from the audit plan.

C.Educating management on the importance of keeping the internal audit activity informed of organizational changes.

D.Identifying risks that management and the internal auditors have overlooked.

Question 8

Which of the following best describes the Standards requirement for collective proficiency of the internal audit activity?

A.All internal auditors on staff should possess the knowledge, skills, and competencies needed to perform any assurance engagement on the audit plan.

B.The internal audit activity must have auditors on staff who collectively possess all of the competencies required to fulfill the internal audit plan,

C.The internal audit activity must possess or obtain the competencies needed to carry out their professional responsibilities, including providing relevant advice and recommendations.

D.Internal auditors collectively are responsible for ensuring that the internal audit activity has the competencies required to fulfill the internal audit plan.

Question 9

A large trucking organization wants to reduce traffic accidents by improving its system of internal controls.
Which of the following controls is correctly classified?
1. Review of speeding violations to identify repetitive locations and drivers is an example of a preventive control.
2. Defensive driver training is an example of a directive control.
3. The installation of tracking devices in delivery vehicles is an example of a corrective control.
4. Providing a vehicle driver handbook is an example of a detective control.

A.1 and 2.

B.1 and 4.

C.2 and 3.

D.3 and 4.

Question 10

Which of the following is true with regard to an organization's risk management practices?

A.Mitigated risks are no longer considered to be inherent.

B.Risks represent a single point estimate

C.Risks may relate to failing to achieve positive outcomes.

D.Each organization faces the same types of risk.

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