Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 41)

Question 196

In which of the following situations has the internal auditor violated the IIA's Code of Ethics?

A.An employee confided in an internal auditor and told him about fradulent activities. Although the employee asked for confidentially, the auditor disclosed her identity later during police questioning.

B.While auditing payroll controls, an auditor was granted temporary access to salary data. The auditor referred to the acquired information while negotiating her work conditions three months later.

C.Management considers an auditor to be highly competent and asked the audit to participate in an upcoming acquisition project. The auditor declined the request, calming a lack of knowledge.

D.An internal auditor failed to acquire the continuing education credits needed for the year and requested that. The IIA change his certification status to inactive until the completed the required education activities.

Question 197

Internal controls belong to which risk response category?

A.Sharing.

B.Reduction.

C.Acceptance.

D.Avoidance.

Question 198

Which of the following is true regarding the use of a formal risk management framework?
1. It facilitates a methodical approach to risk mitigation.
2. It defines and standardizes the terminology used in risk communication.
3. It establishes the risk tolerance levels to be accommodated in the strategy.
4. It facilitates the alignment of risk mitigation strategies with management priorities.

A.1.2, and 3.

B.1,2, and 4.

C.1.3, and 4.

D.2. 3, and 4.

Question 199

Which of the following would be a preventive control for helping to manage fraud in an organization?

A.Bank reconciliations performed on a monthly basis by the accounting department.

B.A code of conduct and whistleblower policy that must be signed by all employees annually.

C.Reviews of reports to determine which issued payments lack evidence of supervisory review.

D.A monthly review of new vendors performed by management for reasonableness.

Question 200

An organization allows the same individuals to physical access inventory and purchase new assets when supplies are depleted. Which of the following would best help the organization manage the risk of fraud?

A.Accounting personnel should regularly perform reconciliation between invoices and purchase orders

B.Accounting personnel should conduct a periodic inventory count and reconcile inventory movements

C.internal auditors should review Vie frequency and volume of purchased assets to detect trends in the inventory levels

D.Management should established a policy requiring new inventory asset purchases to be made on serialized order forms with copies retained

Other Version: 5849IIA.IIA-CIA-Part1.v2024-09-23.q699; 3091IIA.IIA-CIA-Part1.v2023-11-09.q158; 3603IIA.IIA-CIA-Part1.v2023-04-17.q104; 7838IIA.IIA-CIA-Part1.v2023-03-29.q231; 4816IIA.IIA-CIA-Part1.v2023-02-22.q207; 5253IIA.IIA-CIA-Part1.v2023-02-14.q152; 5130IIA.IIA-CIA-Part1.v2023-02-01.q147; 4379IIA.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 196

Question 197

Question 198

Question 199

Question 200

Download PDF File