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

Question 96

After being terminated due to downsizing,an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

A.To determine audit priorities in the new job,the auditor uses the audit risk approach that the auditor's previous employer used,without receiving permission to do so.

B.At the new organization,the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling,the auditor proceeds without asking for assistance.

C.In preparing for an audit at the previous organization,the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.

D.In the first week at the new organization,the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.

Question 97

According to the International Professional Practices Framework, a review team must express an opinion on which of the following when performing an external assessment of an internal audit activity?
I.Conformance with the Standards and IIA Code of Ethics.
II.
Effectiveness of continuous improvement activities.
III.
Feedback from internal audit customers and other stakeholder groups.
IV.
Efficiency and effectiveness of the internal audit activity's administration processes.

A.I only.

B.I and II only.

C.II and IV only.

D.III only.

Question 98

Which of the following controls would be most useful to prevent an employee from using the organization's funds for inappropriate expenditures and falsifying financial records to conceal the fraud?

A.Segregating duties in the payroll processes.

B.Confirming receipt of goods or services.

C.Performing background checks on newly hired employees.

D.Requiring management approval for expenses.

Question 99

Why is a code of ethics for the internal audit profession necessary?

A.It ensures that all members of the profession possess the same level of competence.

B.It provides auditors with protection from lawsuits.

C.It guides internal auditors in their service to others.

D.It requires auditors to exhibit loyalty to their organizations.

Question 100

Which of the following is an example of computer forensic auditing?

A.Testing compliance with policies that define acceptable computer use.

B.Assessing controls over allocation of IT assets in a specific location.

C.Recovering deleted communications and emails.

D.Logging targeted cybersecurity events on the organization's network.

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Question 96

Question 97

Question 98

Question 99

Question 100

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