Free Access IIA.IIA-CIA-Part2.v2026-06-24.q355 Practice Test (Page 4)

Question 11

Which of the following would constitute a violation of the IIA Code of Ethics?

A.An internal auditor, who has recently joined the organization, has accepted an assignment to audit the electronics manufacturing division. The auditor previously served as senior auditor for the external audit of that division and has audited many electronics companies during the past two years.

B.An internal auditor has accepted an assignment to audit the warehousing function six months from now.
The auditor has no expertise in that area but has signed up for courses in warehousing that will be completed before the assignment begins.

C.An internal auditor has no ambitions for promotion and has not engaged in training or other professional development activities during the last three years. The auditor's performance assessments indicate consistent quality of work.

D.An internal auditor discovered an internal financial fraud during the year, and the financial statements were adjusted to properly reflect the loss associated with the fraud. The auditor discussed the fraud with the external auditor during the external auditor's review of the working papers detailing the incident.

Question 12

Which of the following statements is true regarding the communication of audit engagement observations?

A.Criteria, condition, cause, and effect do not need to be communicated for insignificant observations with adquate compensating key controls.

B.Criteria, condition, cause, and effect must be communicated for material observations only

C.Criteria, condition, cause, and effect must be communicated for material observations and significant deficiencies only

D.Criteria, condition, cause, and effect must be communicated for all engagement observations.

Question 13

While conducting an information security audit, an internal auditor learns that the existing disaster recovery plan is four years old and untested. The auditor also learns that in the four years since the recovery plan was implemented, the information systems have undergone extensive changes. Which of the following actions is most appropriate for the auditor to take?

A.Inform management and request that the plan be tested immediately.

B.Update the recovery plan for management, as part of the review.

C.Evaluate the recovery plan and report weaknesses to management.

D.Recommend that management and users update and test the recovery plan.

Question 14

What is the primary factor that determines the depth and breadth of audit follow-up?

A.The engagement client's written response to the audit findings.

B.The auditor's assessment of risk associated with the audit findings.

C.The auditor's assessment of personnel responsible for correcting audit findings.

D.The availability of audit personnel and financial resources.

Question 15

Which of the following types of resources is the most important and challenging to identify and allocate in order to perform an audit engagement?

A.External resources.

B.IT resources.

C.Human resources.

D.Monetary budget.

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Question 11

Question 12

Question 13

Question 14

Question 15

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