Free Access IIA.IIA-IAP.v2025-07-28.q33 Practice Test (Page 6)

Question 21

The internal audit activity has been tasked with evaluating the effectiveness of the organization's risk management processes. Which of the following activities are appropriate and relevant to consider in the overall evaluation?

A.The chief audit executive's observations of the organization's finance committee

B.An external audit of the organization's corporate social responsibility and sustainability management, including communication of findings to management and the board

C.Evaluation of risk management effectiveness obtained during multiple audit engagements over the past year

Question 22

The chief audit executive scheduled an exit meeting to discuss conclusions and recommendations with management before issuing the final engagement communication. Which of the following describes the primary reason that the exit meeting should be documented?

A.The Standards require that the internal auditor document exit meetings

B.The information may be needed if a disagreement about the content arises

C.The results of the discussion form part of the internal auditor's performance review

Question 23

The engagement supervisor is coordinating an audit of investments and needs to select an audit team member to determine the test attributes. Which of the following team members is most appropriate for the engagement supervisor to select?

A.An auditor who transferred from the investment department six months prior and has expert knowledge of investments.

B.An auditor with strong leadership skills who has experience leading projects for the IT audit department.

C.An auditor who has investment audit experience from a previous organization, but who has never performed investment audits at the current organization.

Question 24

Which of the following would best support the overall risk assessment?

A.Policies and process procedures provided by the manager of the process under review.

B.Process narratives and process maps with descriptions of risks and controls.

C.Detailed organizational charts to understand roles and reporting lines in the area under review.

Question 25

Which of the following is a common computer-assisted audit tool used to analyze data?

A.Social media

B.Spreadsheet software

C.Word processing software

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Question 21

Question 22

Question 23

Question 24

Question 25

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