Free Access IIA.IIA-CIA-Part1.v2023-11-09.q158 Practice Test (Page 19)

Question 86

When using a risk assessment model to develop audit plans, it is essential that the chief audit executive take into account the:

A.Recent or expected changes in management direction and objectives.

B.Dates of future board meetings.

C.Results of the last audit.

D.Planned visits by the external auditors during the upcoming year.

Question 87

According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

A.Internal assessments must be performed at least once every five years by a qualified assessor.

B.Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.

C.An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.

D.Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.

Question 88

The chief audit executive (CAE) wants to ensure that there are sufficient resources available to fulfill the responsibilities of the internal audit activity in the coming year. Which statement describes the most logical sequence of events for the CAE to undertake in order to achieve this objective?

A.Confirm budget; review existing resources; obtain any new resources required; confirm new audit plan.

B.Review prior year audit plan; review existing resources; confirm new audit plan; confirm budget.

C.Review results of prior year audit plan; adjust current plan accordingly; hire required resources; confirm budget.

D.Confirm audit plan; confirm budget; review existing resources; identify outstanding resource requirements.

Question 89

While conducting fieldwork, an internal auditor decides to utilize standard operating procedure (SOP) questionnaires to gather information about a human resources department. Which of the following is an advantage of this method?

A.SOP questionnaires verify that a department is efficient and effective.

B.SOP questionnaires generally do not need to be cleared by management of the audited department.

C.SOP questionnaires are useful in identifying discrepancies and educating clients.

D.SOP questionnaires are the most comprehensive technique for data gathering in fieldwork.

Question 90

In which of the following scenarios would it be appropriate for the chief audit executive (CAE) to report that the internal audit activity conforms with the Standards?

A.An internal self-assessment completed yesterday found that the internal audit activity did not conform with the Standards when carrying out its work. However, the preceding independent external assessment supports the conclusion that the internal audit activity conforms with the Standards.

B.It A new internal audit activity was formed four years ago. An external assessment was never performed, but successive internal assessments were performed and support the conclusion that the internal audit activity conforms with the Standards

C.To reduce costs, the CAE excluded the use of external assessors from the internal audit activity's quality assurance and improvement program for the past seven years.
However, the CAE concluded that the internal audit activity conforms with the Standards because all internal assessments over the period have supported this conclusion.

D.The results of the last external assessment of the internal audit activity, performed a little over five years ago, indicated that the internal audit activity conforms with the Standards. The most recent internal assessment performed within the past year also indicates conformance.

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Question 86

Question 87

Question 88

Question 89

Question 90

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