Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 37)

Question 176

Which of the following must be considered by the chief audit executive before writing the internal audit charter?

A.Internal auditors' level of competencies and skills.

B.Effectiveness of the quality assurance and improvement program.

C.The manner in which the internal audit activity is viewed by the board.

D.Evaluation of staff certifications and continued development.

Question 177

Under which of the following circumstances should the final audit report include a disclosure of nonconformance with the Standards?

A.The annual internal audit plan includes some consulting engagements that are based on opportunities rather than risks to the organization.

B.A new internal auditor moved into the internal audit activity from the payroll department and was immediately assigned to the payroll audit.

C.The internal auditor provided negative assurance, because he found no evidence of misconduct.

D.An external quality assessment of the internal audit activity is performed only once every five years.

Question 178

Which aspect of the audit function would be most impacted by a lack of coordination between an organization's internal and external auditors?

A.Timeliness.

B.Effectiveness.

C.Responsiveness.

D.Efficiency.

Question 179

Which of the following is the best way for an internal auditor to demonstrate due professional care?

A.Conduct an audit to the same extent that another prudent auditor would under similar circumstances

B.Seek feedback from the engagement supervisor during the engagement

C.Execute internal audit work in such a manner as to provide absolute assurance of compliance

D.Request and receive client feedback surveys during the engagement

Question 180

An internal audit of warehouse inventory revealed no material deficiencies. However, management later discovered fraud, which occurred during the period that was audited, and determined that a major control deficiency allowed the fraud to occur. Given management's discovery, which of the following statements is valid?

A.The internal auditors could not have detected the fraud due to collusion among employees in the inventory unit.

B.The internal auditors are not responsible for considering fraud risk, which is a management responsibility.

C.The internal auditors violated the standard for due professional care because they did not detect the fraud, even though it occurred during the period that was reviewed.

D.The internal auditors should have had sufficient knowledge of fraud to identify red flags indicating possible fraud.

Other Version: 5850IIA.IIA-CIA-Part1.v2024-09-23.q699; 3092IIA.IIA-CIA-Part1.v2023-11-09.q158; 3603IIA.IIA-CIA-Part1.v2023-04-17.q104; 7838IIA.IIA-CIA-Part1.v2023-03-29.q231; 4818IIA.IIA-CIA-Part1.v2023-02-22.q207; 5254IIA.IIA-CIA-Part1.v2023-02-14.q152; 5130IIA.IIA-CIA-Part1.v2023-02-01.q147; 4381IIA.IIA-CIA-Part1.v2022-07-16.q118; 5481IIA.IIA-CIA-Part1.v2022-02-22.q141; 126IIA.Prepawayete.IIA-CIA-Part1.v2021-09-10.by.earl.163q.pdf

Latest Upload: 286PaloAltoNetworks.NGFW-Engineer.v2026-05-01.q43; 414Nokia.4A0-113.v2026-05-01.q69; 447EC-COUNCIL.312-49v11.v2026-04-30.q214; 412Microsoft.MB-820.v2026-04-30.q101; 283Salesforce.MC-202.v2026-04-30.q57; 327BICSI.INSTC_V8.v2026-04-29.q53; 462NMLS.MLO.v2026-04-28.q82; 303NCARB.Project-Management.v2026-04-28.q27; 554EMC.D-AV-DY-23.v2026-04-27.q184; 1401ServiceNow.CSA.v2026-04-27.q483

Question 176

Question 177

Question 178

Question 179

Question 180

Download PDF File