Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 42)

Question 201

It is important for the chief audit executive to consider the level of competence of the internal audit staff because their competence influences which of the following?

A.Achievement of the objectives of internal control.

B.The cost-benefit relationship of planned audits.

C.Proficiency needed to carry out engagements.

D.Quantity of the audits performed.

Question 202

Which of the following is a role of the board of directors in the governance process?

A.Conduct periodic assessments of the organization's governance systems.

B.Obtain assurance concerning the effectiveness of the organization's governance systems.

C.Implement an effective system of internal controls to support the organization's governance systems.

D.Review and approve operational goals and objectives.

Question 203

According to the Standards, which of the following is not a consideration when exercising due professional care for an assurance engagement?

A.The extent of assurance services necessary to ensure that all risks are identified.

B.The probability of significant errors, irregularities or instances of noncompliance.

C.The cost of providing the assurance services in relation to potential benefits.

D.The relative complexity, materiality, or significance of matters to which assurance procedures are applied.

Question 204

Which of the following statements is true regarding occupational fraud?

A.An employee who made an error in estimating losses may have committed fraud even if the error was not intentional

B.An employee who intentionally omits negative information in the financial statement disclosures is demonstrating an example of corruption

C.An employee who diverts the organization's purchases for personal use is demonstrating asset misappropriation

D.An employee who creates a denial of service in the organization's computer systems is committing asset misappropriation

Question 205

For a new board chair who has not previously served on the organization's board, which of the following steps should first be undertaken to ensure effective leadership to the board?

A.Chair should learn the current organizational culture of the company.

B.Chair should learn the current risk management system of the company.

C.Chair should determine the appropriateness of the current strategic risks.

D.Chair should gain an understanding of the needs of key stakeholders.

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Question 201

Question 202

Question 203

Question 204

Question 205

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