Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 66)

Question 321

What should the internal auditor's role be in assessing the organization's ethical climate?

A.Evaluate the effectiveness of the organization's strategies and B . processes for achieving the desired level of legal and ethical compliance.

B.Perform background checks of potential new employees before they are hired by the organization.

C.Maintain a whistleblower hotline to identify inappropriate or illegal activity within the organization.

D.Perform ongoing surveys of the employees, customers, and partners of the organization to assess the organization's ethical climate.

Question 322

Which of the following policies exemplifies a control weakness in the approval and oversight of credit sales?

A.The finance committee of the board of directors periodically reviews credit standards.

B.The head of the sales department can authorize credit lines for large customers.

C.Customers who fail to meet credit requirements must pay cash for shipments upon delivery.

D.The credit department is responsible for approving shipments to all customers.

Question 323

According to IIA guidance, which of the following is not a responsibility of the chief audit executive pertaining to documenting information to support internal audit engagement results and conclusions?

A.Controlling access to engagement records, including access by senior management.

B.Developing retention requirements for engagement records that are consistent with organizational guidelines.

C.Rating each engagement record to assess its relevance and accessibility for the organization's board.

D.Forming policies governing the custody and retention of consulting engagement records before their release to other parties.

Question 324

Which of the following actions by a chief audit executive would be most effective in preventing fraud?

A.Submit an annual report to the board on all fraud that has been detected.

B.Ensure that the board is aware of all fraud that has been identified or reported.

C.Train the internal audit staff in identifying fraud indicators.

D.Review the adequacy of all policies that describe prohibited activities.

Question 325

An internal audit manager of a furniture manufacturing organization is planning an audit of the procurement process for kiln-dried wood. The procurement department maintains six procurement officers to manage 24 different suppliers used by the organization.
Which of the following controls would best mitigate the risk of employees receiving kickbacks from suppliers?

A.An automated computer report,organized by supplier,of any invoices for the same amount.

B.Periodic inventories of kiln-dried wood at the organization's warehouse.

C.A pre-award financial capacity analysis of suppliers.

D.The periodic rotation of procurement officers' assignments to supplier accounts.

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Question 321

Question 322

Question 323

Question 324

Question 325

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