Free Access IIA.IIA-CRMA.v2026-07-03.q97 Practice Test (Page 7)

Question 26

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

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

B.Intervening during an audit involving ethical wrongdoing.

C.Discussing periodic reports of ethical breaches.

D.Authorizing an investigation of an unsafe product.

Question 27

A chief audit executive (CAE) reports functionally to the CEO and administratively to the chief financial officer, both of whom serve on the company's board of directors. According to IIA guidance, which of the following would offer the greatest protection for the independence of the internal audit activity?

A.Move the CAE's functional reporting to the audit committee.

B.Appoint the CAE as a member of the board.

C.Move the CAE's functional reporting to an executive who is not on the board.

D.Obtain full board approval of the internal audit activity's annual audit plan.

Question 28

Which of the following would be the most appropriate first step for the board to take when developing an effective system of governance?

A.Determine the organization's overall risk appetite.

B.Delegate authority to members of senior management.

C.Identify key stakeholders and their expectations.

D.Establish a governance committee.

Question 29

According to IIA guidance, which of the following statements about working papers is false?

A.They assist in the implementation of recommendations.

B.They contribute to development of the internal audit staff.

C.They demonstrate compliance with auditing standards.

D.They provide support for communication to third parties.

Question 30

While attending a conference, an internal auditor won an all-expense paid trip sponsored by a vendor of the internal auditor's organization.
Which of the following actions are most appropriate for the auditor to take?

A.Give the prize to a friend or family member and notitfy the organization's audit committee.

B.Consult with an immediate supervisor and review the organization's ethics policy.

C.Consult with an immediate supervisor and notify the organization's audit committee.

D.Give the prize to a friend or family member and review the organization's ethics policy.

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Question 26

Question 27

Question 28

Question 29

Question 30

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