Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 45)

Question 216

Which of the following describes the most appropriate match between a potential temporary guest auditor candidate and an upcoming audit assignment?

A.A manager of social responsibility who has a nursing background to participate m a health and safety audit for the corporate office and plant facilities

B.A communications officer who worked in the marketing department during the last six months to conduct a customer loyalty program audit

C.A purchasing manager with two years of prior audit experience in public practice to lead a contracts management audit

D.An accounting manager who discovered and reported fraud committed by a payables clerk to conduct a performance audit of accounts payable

Question 217

According to IIA guidance, which of the following statements is false regarding continuing professional education for the internal audit activity (IAA)?

A.Continuing professional education can be obtained through IAA involvement in research projects.

B.Employers are responsible for ensuring that the continuing professional education needs of the IAA are met.

C.Completion of self-study courses fulfills IAA continuing professional education requirements.

D.Specialized education that meets unique organizational needs cannot qualify as IAA professional development.

Question 218

Which of the following would be the best example of a monitoring control for a chain of restaurants?

A.Each restaurant manager reconciles the cash received with the food orders recorded on the computer.

B.All food orders must be entered through the computer, and there is segregation of duties between the food servers and the cooks.

C.Corporate management prepares a detailed analysis of gross margin per restaurant and investigates those showing a significantly lower gross margin.

D.Proof of bank deposit is transmitted to corporate headquarters on a daily basis.

Question 219

The audit committee chair requested that the chief audit executive include in his annual report to the audit committee information related to how the internal audit activity meets its requirement for due professional care. Which of the following statements would be appropriate to include in the report?

A.During engagements, the identified risks were appropriately addressed with necessary audit procedures to ensure that any risk that threatened the company's objectives was adequately mitigated, regardless of cost.

B.Due professional care was exercised during the conduct of each engagement so that all risks were identified and ranked, and assurance procedures were designed to address each risk accordingly.

C.To meet its mission of enhancing and protecting organizational value and to demonstrate appropriate support for management, the internal audit activity planned to accept all proposed management consulting engagements.

D.During engagements, internal auditors considered various data analysis techniques and relevant technology-based audit procedures, and used these techniques and procedures when applicable.

Question 220

Which of the following statements relating to risk management is true?

A.The high-level risk assessment performed during engagement planning is a detailed step-by-step analytical process

B.A lack of controls is acceptable if the risk is reduced to an acceptable level in some other way

C.External auditors must be engaged to evaluate the potential for fraud and how the organization manages fraud risk

D.Internal auditors are responsible for managing the risks of the organization

Other Version: 5825IIA.IIA-CIA-Part1.v2024-09-23.q699; 3085IIA.IIA-CIA-Part1.v2023-11-09.q158; 3601IIA.IIA-CIA-Part1.v2023-04-17.q104; 7830IIA.IIA-CIA-Part1.v2023-03-29.q231; 4805IIA.IIA-CIA-Part1.v2023-02-22.q207; 5241IIA.IIA-CIA-Part1.v2023-02-14.q152; 5127IIA.IIA-CIA-Part1.v2023-02-01.q147; 4377IIA.IIA-CIA-Part1.v2022-07-16.q118; 5476IIA.IIA-CIA-Part1.v2022-02-22.q141; 126IIA.Prepawayete.IIA-CIA-Part1.v2021-09-10.by.earl.163q.pdf

Latest Upload: 285PaloAltoNetworks.NGFW-Engineer.v2026-05-01.q43; 412Nokia.4A0-113.v2026-05-01.q69; 443EC-COUNCIL.312-49v11.v2026-04-30.q214; 403Microsoft.MB-820.v2026-04-30.q101; 275Salesforce.MC-202.v2026-04-30.q57; 322BICSI.INSTC_V8.v2026-04-29.q53; 458NMLS.MLO.v2026-04-28.q82; 299NCARB.Project-Management.v2026-04-28.q27; 547EMC.D-AV-DY-23.v2026-04-27.q184; 1389ServiceNow.CSA.v2026-04-27.q483

Question 216

Question 217

Question 218

Question 219

Question 220

Download PDF File