Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 40)

Question 191

Which of the following drivers of fraud is directly controllable by an organization?

A.Incentive

B.Pressure

C.Opportunity

D.Rationalization

Question 192

Which of the following techniques would provide the most compelling evidence that a safety hazard exists within a manufacturing facility?

A.Review of records involving safety violations,filed by facility production employees.

B.Questioning of facility management,including the facility safety officer.

C.Observation of the facility during operations.

D.Analysis of facility operating reports,focusing on instances when breakdowns occurred.

Question 193

According to IIA guidance,which of the following statements is true regarding the reporting of results from a quality assurance and improvement program review of the internal audit activity?

A.The results are communicated upon completion to the board and management,but
action plans for recommended improvements do not have to be reported.

B.A report on the results of the assessment is issued upon completion,and progress on implementing recommended improvements must be reported monthly.

C.The results are reported upon completion in confidence directly to the board,and management is advised only of the recommendations and improvement action plans.

D.The results are shared with the board and management upon completion,and monitoring of recommended improvements must be reported at least annually.

Question 194

Which of the following statements is true regarding corporate social responsibility (CSR)?

A.Many of the areas explored by CSR are normally included in an audit universe or annual audit plan,

B.Despite significant corporate resources spent on CSR reporting, investors generally do not rely on CSR information.

C.Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary.

D.Typically, operating management does not have a major role to play based on the public nature of reporting

Question 195

According to MA guidance, which of the following gives the internal audit activity the authority to request supporting documentation for the invoices of a third-party service provider?

A.The internal audit policy manual.

B.The internal audit charter.

C.The board of directors.

D.The quality assurance and improvement program.

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Question 191

Question 192

Question 193

Question 194

Question 195

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