Free Access IIA.IIA-CIA-Part2.v2022-07-26.q511 Practice Test (Page 101)

Question 496

Which of the following will be an appropriate course of action when an auditor disagrees with a client about a well-documented audit finding?

A.Defer reporting the item and plan to perform more detailed work during the next audit.

B.Include both the audit finding and the client's position in the audit report.

C.Change the finding so that it is acceptable to the client.

D.Address the issue with senior management and the board for resolution prior to issuing the final report.

Question 497

A key to effective benchmarking in a consulting engagement is identifying the issues that can be:

A.Reviewed by all internal audit staff members.

B.Shared with all internal audit customers.

C.Measured and controlled by the engagement client.

D.Discussed with the board or audit committee.

Question 498

Ordinarily, which of the following would not be an objective of an internal audit quality assurance review?

A.Ensuring the adequacy of the goals, mission and vision of the internal audit activity.

B.Ensuring that the internal audit activity has an audit charter approved by the board of directors.

C.Complying with specific standards for the professional practice of internal auditing.

D.Ensuring that the internal audit activity meets the external auditor's expectations.

Question 499

A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?

A.Integrity.

B.Flexibility.

C.Initiative.

D.Curiosity.

Question 500

When internal auditors provide consulting services, the scope of the engagement is primarily determined by:

A.The engagement client.

B.The audit engagement team.

C.Internal auditing standards.

D.The internal audit activity's charter.

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Question 496

Question 497

Question 498

Question 499

Question 500

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