Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 4)

Question 11

Which of the following statements, if true, could justify an auditor's decision not to report governance- related control deficiencies to the audit committee?

A.The amounts and the potential risks associated with the deficiencies are not material to the overall organization.

B.Governance issues are complex and the auditor should rely on management's analysis of the extent of the problem.

C.The board of directors has a separate corporate governance committee.

D.Management plans to initiate corrective action.

Question 12

A fraud investigation was completed by management, and a proven fraud was communicated to relevant authorities. According to MA guidance, which of the following roles would be most appropriate for the internal audit activity to undertake after the investigation?

A.Determine why The fraud was not detected earlier and design controls to strengthen early detection.

B.Plan employee sessions and team building strategies for the organization to improve awareness of fraud among employees.

C.Review the investigation and implement any improvements to the process.

D.Conduct lessons learned sessions to ascertain how the fraud occurred and which controls failed.

Question 13

Which of the following developmental activities adds stature to internal auditors, provides opportunity to make managerial decisions, and widens their circle of professional colleagues?

A.Passing the Certified Internal Auditor (CIA) exams.

B.Completing continuing professional education hours.

C.Reading relevant internal audit publications.

D.Volunteering as a member of an IIA chapter or local institute committee.

Question 14

Which of the following actions would have the greatest impact on the effectiveness of the internal audit activity?

A.Annual review of the audit charter by management.

B.Assurance of internal audit objectivity and organizational independence by the board.

C.Appropriate definition of internal audit scope and responsibility in the charter.

D.Appropriate compliance coverage in the annual audit plan.

Question 15

An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?

A.Batch controls.

B.Application controls.

C.General IT controls.

D.Logical access controls

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Question 11

Question 12

Question 13

Question 14

Question 15

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