Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 7)

Question 26

Management decided to post the organization's newly established code of conduct on its website.
This decision is primarily intended to mitigate which of the following risks?

A.Cultural risk.

B.Knowledge risk.

C.Communication risk.

D.Accountability risk.

Question 27

This chief audit executive (CAE) engaged an internal auditor to consult on an organization's complex information technology system. Shortly after beginning the engagement,the auditor unexpectedly resigned. Unfortunately,this auditor was the only available auditor with the necessary expertise. The CAE will not be able to hire someone with similar expertise in time to meet a regulatory deadline.
Which of the following would be the best course of action for the CAE to take?

A.Delay the engagement and inform the board of the situation,asking them to provide acceptable alternatives for completing the engagement.

B.Ask that a senior member of the organization's IT department with the required systems expertise join the audit team to assist in completing the engagement.

C.Remove the planned engagement from the audit plan and explain to senior management the problems with moving forward without an auditor with the necessary expertise.

D.Continue with the engagement in order to meet the regulatory deadline,but highlight areas in the final report that might need to be revised in the future.

Question 28

According to IIA guidance, which of the following are considerations of due professional care when an internal auditor conducts a formal consulting engagement?
1. The complexity of the work required.
2. The needs and expectations of the client.
3. The potential value of the engagement compared to the effort.
4. Information regarding assumptions and procedures to be employed.

A.1 and 4 only

B.1, 2, 3, and 4

C.1, 2, and 3 only

D.2 and 3 only

Question 29

An internal audit activity includes in its audit reports the assertion that its work is performed in conformance with the International Standards for the Professional Practice of Internal Auditing ( Standards). A recent external quality assessment concluded that the internal audit activity had substantial deficiencies that impact its overall operations.
According to IIA guidance, which of the following is the most appropriate action for issuing future audit reports?

A.Refrain from indicating that the internal audit activity operates in conformance with the Standards until the chief audit executive confirms that the internal audit activity has addressed all areas of nonconformance and the audit committee has been notified.

B.Refrain from indicating that the internal audit activity operates in conformance with the Standards until another external assessment confirms that the significant areas of nonconformance have been addressed.

C.Indicate that the internal audit activity operates in partial conformance with the Standards t as the internal audit activity has a quality assurance and improvement program in place to address deficiencies and has met the requirement for conducting an external assessment.

D.Update and reissue previous audit reports, removing the assertion that the internal audit activity operates in conformance with the Standards, and distribute them to ail parties who received the original reports.

Question 30

For a bank handling large amounts of cash, which of the following types of control would be the most effective to use?

A.Detective controls.

B.Corrective controls.

C.Preventive controls.

D.Directive controls.

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Question 26

Question 27

Question 28

Question 29

Question 30

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