Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 24)

Question 111

Which of the following is a true statement regarding whistleblowing?

A.Whistleblowing is one of several possible ethical structures an organization can undertake to encourage ethical behavior.

B.Whistleblowers are current or former employees who are disgruntled and looking to retaliate.

C.Whistleblowing programs help employees deal with ethical questions and instill ethical values into everyday behavior.

D.Whistleblowers should inform the organization about actual criminal circumstances, not assumed allegations.

Question 112

In a retail organization, sales teams compete with each other to achieve and exceed sales targets. Each quarter, the members of the top sales team receive a bonus. In this environment, management should closely monitor for the emergence of which of the following potential risks?

A.Risks related to employee turnover.

B.Risks related to employee competency.

C.Risks related to data manipulation.

D.Risks related to not achieving sales targets.

Question 113

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

A.Declining an audit engagement for which the auditor does not have the necessary experience or training.

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

C.Failing to return a free promotional pen to a vendor related to the audit activity.

D.Excluding an issue in the final audit report after management has resolved the issue.

Question 114

Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?

A.The scope, findings, risks, recommendations, and agreed-upon improvement actions.

B.The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.

C.The number and types of people involved in the assessment, costs, and duration of the QAIP

D.The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.

Question 115

According to IIA guidance, which of the following statements describes one of the similarities between assurance and consulting services?

A.When planning assurance and consulting engagements, internal auditors must consider the strategies and objectives of the activity being reviewed.

B.Internal auditors determine the engagement objectives, scope, and work program for both assurance and consulting services.

C.Internal auditors must not provide assurance or consulting services for an activity for which they had responsibility within the previous year.

D.Both assurance and consulting services generally involve the internal auditor, the area under review, senior management, and the board.

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Question 111

Question 112

Question 113

Question 114

Question 115

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