Free Access IIA.IIA-CIA-Part2.v2023-03-09.q121 Practice Test (Page 2)

Question 1

Which of the following is a significant governance issue that should be reported by the chief audit executive to the board?

A.The organisation's code of conduct is distributed to employees each year however employees are not required to attest that they will operate In compliance with the code.

B.The review of the five-year strategic plan shows that the details of the plan have not been dearly communicated to employees throughout the organization

C.There is no risk management and control process and risk management is solely tie responsibility of operational managers

D.Reconciliation of planned board meeting agendas to meeting minutes finds that one meeting was canceled, and the agenda topics were covered at the following meeting.

Question 2

According to IIA guidance, which of re following actions should the internal auditor take immediately after having considered fraud scenarios and identified and prioritized fraud risks?

A.Incorporate the fraud risk assessment into the engagement plan

B.Research frauds that nave occurred t\ similar organizations

C.Follow protocol for internal reporting and investigating fraud allegations

D.Determine which controls if any are in place to mitigate the fraud risks

Question 3

A senior internal auditor is hired within the internal audit activity for a period of two years before advancing to an operations manager role within the business operations team. When staffing arrangement is being used in this scenario?

A.Cosourcing agreement

B.Comer of competence

C.Rotational model

D.Career model

Question 4

Which of the following is true about surveys?

A.A survey, like inspections and confirmations are best used to test the operating effectiveness of controls

B.A survey's participants are likely to volunteer information that was not specifically requested

C.A survey with closed-ended questions can produce quantifiable evidence

D.A survey with open-ended questions is weaker than a structured interview

Question 5

An internal auditor uses a data query tool in the purchasing process to review the vendor master file for authorizations Which of the following describes the control objective likely being tested?

A.Mitigation.

B.Efficiency

C.Response

D.Effectiveness

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