Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 77)

Question 376

Which of the following best explains why integrity is a necessary personal quality for internal auditors at all levels?

A.Internal auditor integrity enables the internal audit activity to be able to demonstrate independence.

B.Internal auditor integrity enables stakeholders to constantly question the work of the internal audit activity.

C.Internal auditor integrity enables the internal auditor to avoid being challenged by any party in the organization.

D.Internal auditor integrity enables users of internal auditors' work to make important business decisions.

Question 377

When an external auditor unknowingly fails to modify an opinion on financial statements that are materially misstated, this is an example of:

A.An audit risk.

B.A residual risk.

C.A control risk.

D.An inherent risk.

Question 378

While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?

A.Proficiency.

B.Objectivity.

C.Due professional care.

D.Independence.

Question 379

Which of the following components influences the risk consciousness of an organization's
people and is the basis for all other components of enterprise risk management?

A.Objective setting.

B.Internal Environment.

C.Risk Assessment.

D.Information and Communication.

Question 380

According to IIA guidance,which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A.An internal auditor assessed the effectiveness of controls over payroll software,which he had helped implement with a previous employer.

B.An internal auditor,previously employed in the quality assurance operations area,performed a consulting engagement for the operations manager.

C.An internal auditor participated in an audit of controls around absenteeism,despite providing some consultation on controls in this area earlier in the year.

D.An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls,one of which he previously helped to design.

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Question 376

Question 377

Question 378

Question 379

Question 380

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