Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 13)

Question 56

Which of the following tools would provide the most useful depiction of a process flow that spans multiple departments in an organization?

A.A narrative, with a section dedicated to the process of each department.

B.A horizontal flowchart, with each department identified across the top and the process flow below.

C.A combination of a flowchart, which shows the process, and a narrative, which indicates the related department.

D.A vertical flowchart of each department, showing inputs at the top and outputs at the bottom.

Question 57

Which of the following describes the primary objective when implementing a risk management framework?

A.To eliminate business risks and uncertainties.

B.To achieve planned profitability for business expansion.

C.To enhance an organization's confidence in achieving strategy.

D.To strengthen corporate governance standards.

Question 58

Which of the following statements is correct regarding risk analysis?

A.The highest risk assessment should always be assigned to the area with the largest potential loss.

B.Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.

C.The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.

D.The highest risk assessment should always be assigned to the area with the highest probability of occurrence.

Question 59

Which of the following parties would be responsible for ongoing monitoring of the organization's corporate social responsibility activities to reduce its carbon footprint?

A.Chief audit executive

B.Facility operation manager

C.Public relations manager

D.Regulatory agency

Question 60

During a review of employee benefits, a staff internal auditor observed an ambiguity in the incentive compensation policy. If reported, it could negatively impact the internal auditor's compensation. Which of the following would encourage the internal auditor to be objective in his work?

A.Internal audit charter approved by the board.

B.External assessments of the internal audit activity every five years.

C.Periodic reinforcement of the internal audit activity's code of ethics disclosure practices.

D.Audit committee review of every engagement report at the conclusion of the audit.

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Question 56

Question 57

Question 58

Question 59

Question 60

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