Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 33)

Question 156

According to the International Professional Practices Framework, which of the following is the appropriate division of responsibilities for the coordination of internal and external audit efforts?
I. Oversight of Work
Coordination of Activities
Chief audit executive
Senior management
II. Board
Chief audit executive
III. Chief financial officer
Chief audit executive
IV. Board
Chief financial officer

A.I

B.II.

C.III.

D.IV.

Question 157

An internal auditor uses a predefined macro provided in a popular spreadsheet application to verify the present value of the organization's investments. Which of the following is the most appropriate course of action regarding the auditor's use of this functionality?

A.The auditor should perform a manual recalculation of several results to validate and document the results.

B.The auditor should review the programming of the macro before its use to ensure that it is appropriate for the required calculations.

C.The auditor should accept the calculations generated by the function,as any further work or documentation would be inefficient.

D.The auditor should tabulate the results in the spreadsheet to ensure the macro has generated the correct results for all calculations.

Question 158

According to NA guidance, which of the following conditions would enhance the independence of the internal audit activity?

A.The organizational culture rewards critical and objective thinking.

B.The quality of work performed by the internal audit activity is periodically reviewed,

C.The organization establishes effective governing body oversight,

D.Audit assignments are rotated among internal audit staff

Question 159

Which of the following is most likely to result in the impairment of independence for the internal audit activity?

A.The chief audit executive (CAE) has a dual reporting relationship within the organization.

B.The CAE performs an audit of a functional area that is also under the CAE's oversight.

C.The CAE has unrestricted access to information throughout the organization and to the board.

D.The board is involved in decisions to hire or remove the CAE and in drafting and approving an internal audit charter.

Question 160

Which of the following statements is true regarding control activities'?

A.Organizations that are less regulated generally have more complex control activities than highly regulated organizations

B.If two organizations have identical objectives and structures their control activities would be the same

C.Control activities are defined by management through risk mitigation strategies

D.Control activities should be defined for all business processes

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Question 156

Question 157

Question 158

Question 159

Question 160

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