Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 29)

Question 136

According to the COSO framework, which of the following is not a principle of internal control?

A.Human resource policies and practices.

B.Management's philosophy and operating style.

C.Integrity and ethical values.

D.Risk assessment.

Question 137

Which of the following is an advantage of email surveys compared to face-to-face interviews?

A.Survey designers are able to use a broader variety of questions.

B.They have higher rates of response.

C.Respondents can easily get clarification on questions from survey designers or interviewers.

D.They are less expensive.

Question 138

Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

A.Establish the internal audit activity's position within the organization in an audit charter.

B.Appoint the chief audit executive as a member of the board.

C.Ensure the chief audit executive reports administratively to the audit committee.

D.Adopt written policies and procedures for the internal audit activity, approved by the board.

Question 139

An external quality assurance review which was authorized by the chief audit executive (CAE) indicated significant findings from the Standards. To whom should the final results of the quality assurance review be reported?

A.Confidentially to the CAE only

B.The CAE with copies to the board and senior management.

C.To the board with copies to the external auditor or regulatory oversight body.

D.To the senior management with a copy to the board.

Question 140

According to HA guidance, which of the following would best support the internal auditor's conclusion that the organization's risk management processes are effective?

A.The organization has documented its strategic and business objectives.

B.The organization has documented risk information pertinent to its business.

C.The organization has identified all applicable operational and financial risks.

D.The organization has selected risk responses aligned with its risk appetite.

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Question 136

Question 137

Question 138

Question 139

Question 140

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