Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 56)

Question 271

According to the IIA Code of Ethics, the deliberate omission of relevant information from an audit report would violate which principle?

A.Competency.

B.Responsibility.

C.Honesty.

D.Integrity.

Question 272

According to the Standards, the organizational status of the internal audit activity:

A.Is guaranteed when the charter specifically defines its independence.

B.Must be sufficient to permit the accomplishment of its audit responsibilities.

C.Is best when the reporting relationship is direct to the board of directors.

D.Requires the board's annual approval of the audit schedules, plans, and budgets.

Question 273

Which of the following statements correctly describes how workpaper standards can improve the efficiency of internal audit operations?

A.They allow the design and content to vary depending on the nature of the engagement.

B.They grant external parties approved by management access to workpapers.

C.They mandate the workpaper retention period.

D.They require supervisors to provide written confirmation of the workpapers they review.

Question 274

Which is the least effective form of risk management?

A.Systems-based preventive control.

B.People-based preventive control.

C.Systems-based detective control.

D.People-based detective control.

Question 275

Following a quality assurance review of a small internal audit activity, the external reviewer and the chief audit executive (CAE) cannot agree on the importance of several deficiencies noted during the review. Which of the following would be the most appropriate next step for the reviewer to take?

A.Remove the areas of disagreement from the scope of the engagement and seek informal compromises with the CAE.

B.Issue the report to senior management, noting the deficiencies for immediate resolution.

C.Issue the report, noting the deficiencies with comments that address the areas of disagreement.

D.Request arbitration from the audit committee to resolve discrepancies prior to issuing the final report

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Question 271

Question 272

Question 273

Question 274

Question 275

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