Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 28)

Question 131

Which of the following specifications in an internal audit charter is the most important factor in the internal audit activity's independence?

A.Statement of internal audit activity's authonty

B.Description of internal audit activity's reporting structure

C.Definition of internal auditing

D.Description of internal audit activity's responsibilities

Question 132

This chief audit executive (CAE) engaged an internal auditor to consult on an organization's complex information technology system. Shortly after beginning the engagement, the auditor unexpectedly resigned. Unfortunately, this auditor was the only available auditor with the necessary expertise. The CAE will not be able to hire someone with similar expertise in time to meet a regulatory deadline.
Which of the following would be the best course of action for the CAE to take?

A.Remove the planned engagement from the audit plan and explain to senior management the problems with moving forward without an auditor with the necessary expertise.

B.Continue with the engagement in order to meet the regulatory deadline, but highlight areas in the final report that might need to be revised in the future.

C.Delay the engagement and inform the board of the situation, asking them to provide acceptable alternatives for completing the engagement.

D.Ask that a senior member of the organization's IT department with the required systems expertise join the audit team to assist in completing the engagement.

Question 133

Which of the following describes a responsibility of operating management in an organization's corporate social responsibility (CSR) efforts?

A.Responsible for ongoing CSR reporting and accomplishing of performance targets.

B.Responsible for performing periodic internal self-verifications of reported CSR results.

C.Responsible for implementing CSR principles and overseeing of CSR performance.

D.Responsible for performing analysis and comparison of CSR reports and performance.

Question 134

According to the COSO enterprise risk management framework, which of the following best describes the activity that helps ensure risk responses are carried out effectively?

A.Control activities.

B.Event identification.

C.Information and communication.

D.Objective setting.

Question 135

An internal auditor is preparing a draft observation based on her assessment of an accounts payable process. Which of the following is a process recommendation?

A.Authorization policy for accounts payable was not followed for payments above $10,000.

B.Because of non-compliance with authorization policy, inappropriate payments may be made for payments above $10,000.

C.The accounts payable authorization actions for all payments should be automated.

D.Authorization policy requires two levels of approval for all payments above $10,000.

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Question 131

Question 132

Question 133

Question 134

Question 135

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