Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 19)

Question 86

What is audit risk?

A.Internal and external risk factors that exist when there are no controls implemented.

B.The amount of risk that is reduced through risk management operations.

C.An incorrect conclusion based on evidence uncovered during an audit.

D.The risk that remains after management has executed risk management activities.

Question 87

According to IIA guidance, which of the following best describes processes and tools typically used in ongoing internal assessments?

A.Benchmarking of the internal audit activity's practices and performance.

B.Report of internal assessment results, response plans, and outcomes.

C.Analysis of performance metrics such as cycle times.

D.Self-assessments and surveys of stakeholder groups.

Question 88

Which of the following roles, if undertaken by an internal auditor, would have the greatest potential for conflict with the Standards regarding objectivity?

A.Product development team consultant.

B.IT system designer.

C.Ethics advocate.

D.External audit liaison.

Question 89

According to the International Professional Practices Framework, risk is:
I.Defined as the negative effect of events that are expected to occur.
II.Measured in terms of consequences.
III.Measured in terms of likelihood.

A.I and II only.

B.I only.

C.I, II, and III.

D.II and III only.

Question 90

A new company's risk management function is developing its cybersecurity risk management program Which of the following actions should be the first priority when developing the program?

A.Start building a cybersecurity culture and set the desired behavior using a bottom-up approach

B.Determine the cybersecurity framework that will establish and report on the effectiveness of the program

C.Define the cybersecurity risk appetite and perform a cost-benefit analysis of the program

D.Raise cybersecurity awareness across various departments outside of the IT department

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Question 86

Question 87

Question 88

Question 89

Question 90

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