Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 112)

Question 551

An internal auditor needs to recommend a policy element to be included in an organization's code of ethics. Which of the following recommendations would be most effective?

A.Ethical behavior should be incorporated into performance evaluations.

B.Ethics should vary with local customs in the organization's foreign operations.

C.Senior management should be granted specific exemptions to the code of ethics.

D.Whistleblowing should be discouraged because it can cause distrust among employees.

Question 552

Which of the following best describes a proactive role for the internal audit activity with regard to the organization's ethics program?

A.Becoming a voting member of the organization's internal ethics council.

B.Performing an annual organizationwide employee survey.

C.Reviewing all departmental ethics-related policies.

D.Conducting annual ethics training for all employees.

Question 553

The chief audit executive (CAE) routinely provides activity reports to the board during quarterly board meetings. Senior management has asked to review the CAE's board presentation before each board meeting so that any issues or questions can be discussed beforehand. The CAE should:

A.Disclose only those matters in the activity reports that pertain to expenditures and financial budgets of the internal audit activity.

B.Provide the activity reports to senior management as requested and discuss any issues that may require action to be taken.

C.Provide information to senior management that pertains only to completed audit engagements and observations available in published engagement final communications.

D.Not provide activity reports to senior management because such matters are the sole province of the board.

Question 554

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

A.Professional development and training plans

B.Membership in professional organizations

C.Subscriptions to sources of relevant professional information

D.Completed education credits

Question 555

An internal auditor finds during an engagement that payment for the organization's general insurance policy is two months overdue. The issue is informally mentioned to the finance department which immediately submits the invoice for payment. The auditor decides to exclude this finding from the final audit report as the oversight was immediately corrected and there were no consequences because of this late payment.
Which of the following rules of conduct as described in the IIA Code of Ethics,did the auditor fail to uphold?

A.Integrity.

B.Objectivity.

C.Confidentiality.

D.Competency.

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Question 551

Question 552

Question 553

Question 554

Question 555

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