Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 97)

Question 476

A code of business conduct provides?

A.An alternative to "tone at the top" programs.

B.A fraud avoidance plan that does not explicitly describe punishments for violations.

C.A passive method of fraud deterrence.

D.A program to anonymously report irregularities to authorities.

Question 477

During an audit of company expenses, the internal auditor performed a test using data analytics and identified a violation of the company's expenses policy. The auditor who discovered the issue considered it a potential fraudulent transaction and informed the chief financial officer (CFO). The CFO dismissed the concern because he did not understand the data analytics test that was performed and the transaction was of a low value. Given this situation, which skills or competencies should this internal auditor seek to improve?

A.Knowledge and understanding of the company's expenses policy

B.Knowledge of key IT risks and controls

C.Skills in evaluating the risk of fraud.

D.Soft skills such as communication and negotiation.

Question 478

Which of the following factors is not likely to affect the level of inherent risk associated with an application system?

A.The system is strategic.

B.Controls over the system appear reliable.

C.The system is not a critical operating system.

D.The system uses complex technology.

Question 479

Which of the following most accurately describes corporate social responsibility at an organization?

A.An organizational locus on improving the overall environment, even it is to the detriment of the local community.

B.A philosophy driven by employees that flows up to senior management and the board of directors.

C.An overall commitment of the organization to improve the quality of life for not only the employees but the community at large.

D.A policy of ensuring that the organization is socially responsible, even if it leads to unprofitability due to increased costs.

Question 480

A manufacturer uses improved linkage between order entry, production, and shipping to reduce raw materials and work-in-process inventory. Which type of fraud will these changes likely reduce?

A.Payment of fraudulent invoices.

B.Purchases from a related party.

C.Theft of resources from inventory.

D.False reporting of hours worked.

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