Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 53)

Question 256

In which of the following scenarios would the internal auditor's objectivity be best protected?

A.A former human resources manager conducts an effectiveness review of the appointment and termination process six months after transferring to the internal audit activity.

B.An accounts payable clerk assists the internal auditors during an effectiveness review of the physical access controls to the server room.

C.An internal auditor writes the system manual for a newly acquired payroll software application prior to conducting an effectiveness review of the system.

D.An internal auditor conducts an effectiveness review of an organization's business continuity plan in which his son is a minority stockholder.

Question 257

An internal auditor pays to participate in the company's annual golf tournament,which is held outside of normal business hours.
The auditor wins the putting contest and is awarded an all-expense-paid weekend vacation.
According to the IIA Code of Ethics regarding objectivity,the auditor's best course of action would be to:

A.Accept the prize because the auditor received no special treatment.

B.Refuse the prize because the amount is significant.

C.Refuse the prize because it represents an impairment to objectivity.

D.Accept the prize because the event was held outside of normal business hours.

Question 258

Which of the following is not considered one of the most common red flags for perpetrators of fraud?

A.Repeat performance issues.

B.Excessive control issues.

C.Unusually close association with customers.

D.Experiencing financial difficulty.

Question 259

Which of the following would be most relevant regarding the internal control environment?

A.Comparing and validating internal performance with external benchmarking.

B.Maintaining and reviewing detailed financial records.

C.Assessing controls over computerized applications.

D.Documenting the organizational structure.

Question 260

An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?

A.Selecting a team from an independent entity that previously employed the chief audit executive of the organization.

B.Engaging an external industry associate that performed a similar review for a supplier of the organization.

C.Using the same external service provider because of its competency and experience with the organization.

D.Using a team under the direction of the organization's chief audit executive, and obtaining validation from a former manager of the internal audit activity.

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Question 256

Question 257

Question 258

Question 259

Question 260

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