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Updated Nov 07, 2024 116 Questions 8 Pages

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Question 106 Selectable Answer

Which of the following processes does the board manage to ensure adequate governance?

A. Establish and measure performance objectives for the internal audit activity.
B. Select board members with necessary knowledge and skills.
C. Develop, approve, and execute the strategic plan of the organization.
D. Develop strategies to mitigate the risks to achieving the organization’s objectives

Answer:

Question 107 Selectable Answer

After the final audit report was issued, the engagement supervisor received an expensive gift from management recognizing her assistance in improving the business, if the gift is accepted, which of the following would be true?

A. The engagement supervisor violated The IIA's Code of Ethics principle of integrity.
B. The engagement supervisor violated The IIA's Code of Ethics principle of objectivity.
C. The engagement supervisor violated The IIA’s Code of Ethics principle of confidentiality.
D. The engagement supervisor did not violate any principles of The IIA’s Code of Ethics.

Answer:

Question 108 Selectable Answer

Which of the following activities would an internal auditor perform as a consulting engagement for an organization?

A. Advising new internal auditors working for the organization on how to develop strategies on planning audits for the upcoming fiscal year
B. Assessing whether the organization's corporate social responsibility program is meeting its yearly goals to reduce carbon emissions.
C. Briefing the organization's department managers on how to implement risk management processes into their daily operations.
D. Communicating with senior management to better understand how new purchasing controls will minimize payment processing time.

Answer:

Question 109 Selectable Answer

Which of the following best demonstrates that the internal audit activity is using due professional care?

A. The internal audit activity reports directly to the board on the engagements it performs.
B. Internal auditors undertake the necessary training to complete their audit work.
C. The completion of engagements is based on the assumption that fraudulent activities may exist.
D. Internal auditors consider the use of technology-based audit and other data analysts techniques

Answer:

Question 110 Selectable Answer

Internal controls belong to which risk response category?

A. Reduction.
B. Avoidance.
C. Sharing.
D. Acceptance.

Answer:

Question 111 Selectable Answer

An internal auditor in a busy internal audit activity reviews her continuing professional development records toward the end of the year and is concerned to find she has undertaken limited training and formal professional development.
Which of the following
actions is the most appropriate for her to take?

A. Remind the chief audit executive (CAE) that he is responsible for her continuing professional development and needs to address the issue
B. Contact her professional organization and explain that she does not need formal professional development, as she is being developed sufficiently through undertaking audit engagements.
C. Accept that she is unlikely to meet continuing professional development requirements but look to attend training courses at the next available time.
D. Accept that she is responsible for her own continuing professional development, develop a professional plan, and discuss it with the CA

Answer:

Question 112 Selectable Answer

IT management requires all employees in the IT department to attend annual training on the department’s mission values and key performance measures This activity is designed to prevent which of the following conditions?

A. Knowledge’s kills gap
B. Monitoring gap
C. Accountability/reward failure
D. Communication failure

Answer:

Question 113 Selectable Answer

If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable
resolution?

A. Politely decline the engagement due to a lack of qualified staff available at the time.
B. Complete the engagement as requested, with the best of the current staffs abilities.
C. Consider using employees from other departments in the organization on the audit team.
D. Change the scope of the testing to ensure that only available staff proficiencies are used

Answer:

Question 114 Selectable Answer

Which of the following should a general internal auditor be able to characterize as an IT-related risk?

A. Computer servers are in a room that is accessible to all employees,
B. An IT architect avoids taking vacations and sharing his workload with coworkers,
C. Hours billed by IT developers exceed 24 hours daily.
D. Audit logs are lacking in a system that processes personal data.

Answer:

Question 115 Selectable Answer

At a construction company, supervisors are entitled to bonus payments if there are no safety rule violations on their teams. There are several channels available for workers to report accidents and violations, and all reported violations are investigated. Bonus payment calculations are approved by managers and the head of safety.
Which of the controls best addresses the risk that supervisors will conceal accidents on their teams in order to receive the bonus?

A. The investigation of all reported violations
B. The authorization process for bonus calculations
C. The variety of reporting channels
D. The presence of safety rules

Answer:

Question 116 Selectable Answer

According to IIA guidance, which of the following statements is true regarding reporting the results of the quality assurance and improvement program?

A. Results of internal assessments need to be reported to the board at least once every five years.
B. The external assessor must present the findings from the external assessment to senior management and the board upon completion.
C. Deficiencies within the internal audit activity must be reported to the board as soon as they are noted.
D. Results of ongoing monitoring of the internal audit activity's performance must be reported to senior management and the board at least annually

Answer:

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IIA-CIA-Part1

IIA
CIA Exam Part One: Essentials of Internal Auditing

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