Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 57)

Question 276

An organization that outsources much of its internal audit work to an external service provider is planning for an external quality assessment. Which of the following options would accomplish this task and be in conformance with the Standards?

A.Engaging an external industry associate that performed a similar review for a supplier of the organization.

B.Selecting a team from an independent entity that previously employed the chief audit executive of the organization.

C.Using a team under the direction of the organization's chief audit executive, and obtaining validation from a former manager of the internal audit activity.

D.Using the same external service provider because of its competency and experience with the organization.

Question 277

Which of the following would be most relevant regarding the internal control environment?

A.Assessing controls over computerized applications.

B.Documenting the organizational structure.

C.Comparing and validating internal performance with external benchmarking.

D.Maintaining and reviewing detailed financial records.

Question 278

Why is a code of ethics for the internal audit profession necessary?

A.It ensures that all members of the profession possess the same level of competence.

B.It provides auditors with protection from lawsuits.

C.It guides internal auditors in their service to others.

D.It requires auditors to exhibit loyalty to their organizations.

Question 279

An internal audit activity's work schedule should always provide sufficient information to the audit committee to enable it to determine whether the proposed engagements:

A.Support the organization's objectives.

B.Include sufficient fraud awareness.

C.Will likely result in the detection of any major risk exposures.

D.Are likely to detect control deficiencies.

Question 280

To achieve conformance with the Standards, the chief audit executive must include which of the following activities in the quality assurance and improvement program (QAIP)?

A.Require board oversight of the QAIP.

B.Assess Standards conformance for each individual engagement.

C.Conduct a self assessment at least once every five years.

D.Report the results of the QAIP to senior management

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Question 276

Question 277

Question 278

Question 279

Question 280

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