Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 20)

Question 91

Which of the following would be a violation of the IIA Code of Ethics?

A.Reporting information that could be damaging to the organization, at the request of a court of law.

B.Including an issue in the final audit report after management has resolved the issue.

C.Participating in an audit engagement for which the auditor does not have the necessary experience or training.

D.Accepting a gift that is a commercial advertisement available to the public.

Question 92

During an audit of the procurement department, the internal auditor interviewed the department manager to ask questions about the purchasing process.
There have been a number of employee complaints, tips, and reports regarding the purchasing process via the organization's whistleblower hotline.
Which of the following phrases from the interviewee is most likely to raise concerns regarding potential control deficiencies or fraud risks?

A."The process works the way it is mandated to work."

B."I never did it this way."

C."I cannot take more than a few days of vacation, as nobody else can perform my duties."

D."There are policies or procedures for this process."

Question 93

Which of the following statements is correct regarding disclosure of conformance or Standards?

A.An internal audit activity that has been in existence fewer than five years cannot Indicate that it is operating in conformance with the Standards because it has not yet undergone an external assessment.

B.Once an external assessment validates conformance with the Standards, the internal audit activity may continue to use the statement until the next external assessment.

C.If it has been more than five years since the last external assessment was conducted, the Internal audit activity must cease indicating that it operates in conformance with the Standards.

D.The chief audit executive must disclose every instance of noncompliance with the Code of Ethics or the Standards.

Question 94

Which of the following actions does not violate the IIA Code of Ethics or Standards?

A.An internal auditor performing an audit on procedures that they were responsible for creating.

B.An internal auditor disclosing details of an audit report to colleagues from a different organization.

C.An internal auditor disclosing confidential information in response to a lawsuit.

D.An internal auditor performing an audit on an operation that they managed less than a year ago.

Question 95

A chief audit executive (CAE) was asked by senior management to establish and manage a risk management function. A new chief risk officer was hired a year later to assume these responsibilities. As this function was included in the current annual audit plan, the CAE engaged an external resource for a risk management engagement. Which of the following potential threats to objectivity was the CAE likely addressing?

A.Self-review threat.

B.Advocacy threat.

C.Familiarity threat.

D.Personal relationship threat.

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Question 91

Question 92

Question 93

Question 94

Question 95

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