Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 76)

Question 371

Tre chiet audit executive (CAE) of large organization is preparing job descriptions to hire five new general internal audit staff, two new IT auditors and a senior auditer how is the CAE likely to describe IT requirements for me general internal audit statt positions?

A.The candidate must be able to apply data analytics tolls methodologies

B.The candidate must be able to evaluate IT governance and cybersecurity frameworks.

C.The candidate must be able to understand IT-elated risk and general controls

D.The candidate must be able to execute web servers, applications, and databases testing procedures.

Question 372

According to the International Professional Practices Framework, a primary purpose of evaluating the adequacy of an organization's risk management, control, and governance processes is to determine if it:

A.Assures the reliability and integrity of information used by management.

B.Was designed to ensure compliance with policies, plans, procedures, laws, and regulations.

C.Provides reasonable assurance that the organization's objectives will be met.

D.Mitigates inherent risk.

Question 373

Which of the following scenarios demonstrates nonconformance with the Standards?

A.An internal auditor failed to expand the engagement and include managements preferences when determining the scope of an upcoming assurance engagement.

B.An internal audit activity lacks the skills need to perform a high-risk security engagement included on the annual audit plan.

C.A chief audit executive fated to perform a risk assessment prior to preparing the audit plan

D.An internal audit activity has existed for two years and has not undergone external quality assessment

Question 374

In assessing the independence of the internal audit activity, a member of a peer review team should consider all of the following factors except:

A.Access to and frequency of communications with the board of directors or its audit committee.

B.The scope and depth of engagement objectives for the audit engagements included in the review.

C.The degree to which auditors assume operating responsibilities.

D.The criteria of education and experience considered necessary when filling vacant positions on the audit staff.

Question 375

Which of the following is true regarding the stakeholder theory of corporate social responsibility?

A.Customers' needs are the primary responsibility of the organization

B.An organization has a fiduciary duty to put shareholders' needs first

C.Competitors are considered stakeholders of the organization

D.Employees are the organization's best assets and primary responsibility

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Question 371

Question 372

Question 373

Question 374

Question 375

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