Free Access IIA.IIA-CRMA.v2022-06-30.q96 Practice Test (Page 12)

Question 51

According to The IIA's Code of Ethics, which of the following is true?

A.Integrity requires that auditors perform internal audit services in accordance with the Standards.

B.Objectivity requires that auditors perform their work with honesty, diligence, and responsibility.

C.Confidentiality requires that auditors disclose all material facts known to them.

D.Confidentiality requires that auditors be prudent in the use and protection of client information.

Question 52

The chief audit executive (CAE) of a small internal audit activity (IAA) performs all high-risk engagements on the annual audit plan to make use of his knowledge and experience and to maximize the efficient use of audit resources. Which of the following statements is most relevant regarding this practice?

A.The CAE's work should be reviewed by an individual with the appropriate background and knowledge.

B.The CAE's work may be reviewed by any other experienced staff member within the IAA.

C.The CAE may self-review his work, provided he discloses this practice in the final report.

D.The CAE should avoid performing engagements to ensure he is able to review all audit work objectively.

Question 53

Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?

A.Intervening during an audit involving ethical wrongdoing.

B.Authorizing an investigation of an unsafe product.

C.Requesting a private meeting with senior management, without the presence of the chief audit executive.

D.Discussing periodic reports of ethical breaches.

Question 54

According to IIA guidance, which of the following statements is true when an internal auditor performs consulting services that improve an organization's operations?

A.The services must not be performed by the same internal auditor who performed assurance services, in order to maintain objectivity.

B.The services impose no responsibility to communicate information other than to the engagement client.

C.The services must be aligned with those defined in the internal audit charter.

D.The services may preclude assurance services from the consulting engagement.

Question 55

According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

A.Internal auditors shall respect and contribute to legitimate and ethical objectives of the organization.

B.Internal auditors shall be prudent in the use and protection of information acquired in the course of their duties.

C.Internal auditors shall continually improve their proficiency and effectiveness and quality of their services.

D.Internal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.

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