Free Access IIA.IIA-CIA-Part2.v2022-07-26.q511 Practice Test (Page 37)

Question 176

Under what circumstances would internal audit not become involved when intentional misconduct is suspected?

A.Management is involved in wrongdoing.

B.Management is running a parallel investigation.

C.Management does not maintain strong internal controls.

D.Management does not believe a trusted employee could be guilty.

Question 177

Under what circumstances would internal audit not become involved when intentional misconduct is suspected?

A.Management does not believe a trusted employee could be guilty.

B.Management is involved in wrongdoing.

C.Management is running a parallel investigation.

D.Management does not maintain strong internal controls.

Question 178

What would be used to determine the collectability of accounts receivable balances?

A.The file of related shipping documents.

B.Negative accounts receivable confirmations.

C.Positive accounts receivable confirmations.

D.An aged accounts receivable listing.

Question 179

The chief executive officer has requested that the chief audit executive (CAE) coordinate the establishment of an enterprise risk management (ERM) program for the organization. Which of the following would be the most appropriate action for the CAE?

A.Accept the request after consulting with the board and adhering to proper safeguards.

B.Accept the request as the role of coordinating ERM is a core function of internal audit.

C.Decline the request as internal audit has limited knowledge and experience of risk at the enterprise level to undertake the assignment.

D.Decline the request as this role compromises the CAE's objectivity.

Question 180

The scope of a business process review primarily involves:

A.Appraising the environment and comparing against established criteria.

B.Reviewing routine financial information and assessing the appropriateness of various accounting treatments.

C.Assessing the organization's system of internal controls.

D.Evaluating organizational and departmental structures, including assessments of transaction flows.

Other Version: 1729IIA.IIA-CIA-Part2.v2024-12-09.q342; 7773IIA.IIA-CIA-Part2.v2023-05-26.q379; 7871IIA.IIA-CIA-Part2.v2023-04-08.q383; 3171IIA.IIA-CIA-Part2.v2023-03-09.q121; 13478IIA.IIA-CIA-Part2.v2022-09-28.q589; 9271IIA.IIA-CIA-Part2.v2022-01-22.q283; 108IIA.Prepawaypdf.IIA-CIA-Part2.v2021-10-22.by.nat.555q.pdf

Latest Upload: 106OCEG.GRCP.v2025-09-11.q211; 106HP.HPE0-V27.v2025-09-11.q78; 121Oracle.1Z0-1057-23.v2025-09-10.q47; 157Google.Professional-Cloud-Network-Engineer.v2025-09-09.q179; 136SAP.C-S4EWM-2023.v2025-09-08.q83; 171TheSecOpsGroup.CNSP.v2025-09-08.q20; 238CFAInstitute.ESG-Investing.v2025-09-08.q173; 225PECB.ISO-IEC-27001-Lead-Implementer.v2025-09-06.q132; 156Salesforce.Data-Architect.v2025-09-05.q216; 150Adobe.AD0-E605.v2025-09-05.q50

Question 176

Question 177

Question 178

Question 179

Question 180

Download PDF File