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IIA IIA-CIA-Part1 Practice Test - Questions Answers, Page 29

Question list

List of questions

Question 281

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Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

Question 282

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Which of the following is a primary responsibility of senior management with respect to ethical violations?

Question 283

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With regard to IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

Question 284

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Which of the following best describes organizational governance processes?

Question 285

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Which of the following is true with regard to an organization's risk management practices?

Question 286

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Which of the following is the best way for internal auditors to demonstrate their proficiency to effectively carry out their professional responsibilities?

Question 287

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Which of the following is the best example of a computer forensic audit activity?

Question 288

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An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants t

Question 289

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Which of the following types of fraud tests would be most effective if an internal auditor was looking for possible fictitious vendors?

Question 290

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According to IIA guidance, which of the following statements is true regarding proficiency?

Question 281

Which of the following scenarios best illustrates a rationalization as the root cause of potential fraud?

Managers who have been with the organization for several decades become aware that newly hired, younger managers are being moved more quickly into senior positions.

The controller at a nationwide manufacturing company recently opted to no longer require twoweek mandatory vacations for accounting staff.

Security cameras that monitor cash handling at the register are not functioning.

The organization is slowly phasing out three mature products that produce the highest commissions for the sales staff

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Question 282

Which of the following is a primary responsibility of senior management with respect to ethical violations?

Senior management provides oversight for the organization's ethical climate.

Senior management promotes an ethical culture in the organization.

Senior management assesses the effectiveness of the organization's ethical programs.

Senior management reviews major ethical policies in the organization for compliance

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Question 283

With regard to IT governance, which of the following is the most effective and appropriate role for the internal audit activity?

Independently evaluate the skills and experience of potential chief information officer candidates to assess the best fit based on the organization's risk appetite.

Evaluate the organization's governance standards and assess IT-related activities to identify gaps and develop policies, ensuring alignment with the organization's risk appetite.

Assist management in interpreting complex IT-related privacy and security risk exposures and evaluating potential mitigation strategies.

Assess whether governance activities are aligned with the organization's risk appetite and take into consideration emerging risks

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Question 284

Which of the following best describes organizational governance processes?

Processes employed by internal and external assurance providers to authorize, direct, and provide oversight to management to better enable the meeting of organizational objectives

Processes employed by the board of directors to authorize and provide guidance and oversight to management to promote the achievement of organizational objectives.

Processes employed by the board of directors and senior management to mitigate risks to acceptable levels.

Processes employed by risk owners to mitigate risks to acceptable levels within the organization's risk appetite

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Question 285

Which of the following is true with regard to an organization's risk management practices?

Risks represent a single point estimate

Each organization faces the same types of risk.

Risks may relate to failing to achieve positive outcomes.

Mitigated risks are no longer considered to be inherent.

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Question 286

Which of the following is the best way for internal auditors to demonstrate their proficiency to effectively carry out their professional responsibilities?

Volunteer for audit engagements in areas or industries in which the auditor is unfamiliar

Sign an annual attestation indicating that the auditor has all required competencies to perform her job effectively.

Obtain appropriate professional certifications or other designations.

Disclose potential impairments to independence or objectivity prior to performing an audit engagement.

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Question 287

Which of the following is the best example of a computer forensic audit activity?

An internal auditor compared vendor addresses to employee home addresses.

An internal auditor used analytical software to trace all disbursements processed on weekends.

An internal auditor tried to circumvent the logical access controls of the purchasing system.

An internal auditor recovered emails of an employee who was suspected of fraudulent activities

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An IT contractor applied for an internal audit position at a bank. The contractor worked for the bank's IT security manager two years ago. If the audit manager interviewed the contractor and wants to extend a job offer, which of the following actions should the chief audit executive pursue?

Allow the audit manager to hire the contractor and state that the individual is free to perform IT audits, including security.

Not allow the audit manager to hire the contractor, as it would be a conflict of interest

Allow the audit manager to hire the contractor, but state that the individual is not allowed to work on IT security audits for one year.

Not allow the audit manager to hire the contractor and ask the individual to apply again in one year.

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Question 289

Which of the following types of fraud tests would be most effective if an internal auditor was looking for possible fictitious vendors?

Checking for invoice amounts that do not match that of the purchase order.

Searching for identical invoice numbers and payment amounts.

Running checks to uncover post office box addresses matching employee addresses.

Comparing prices across vendors to see whether one vendor is unreasonably high.

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Question 290

According to IIA guidance, which of the following statements is true regarding proficiency?

The globally accepted Certified Internal Auditor designation is mandatory at chief audit executive levels.

Internal auditors are encouraged to obtain appropriate professional designations.

Specialty designations are required for those who perform specialized audit and consulting work.

Studies for professional designations are the preferred source of continuing professional education

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IIA IIA-CIA-Part1 Practice Test - Questions Answers, Page 29

Question list

List of questions

Question 281

(0)

Question 282

(0)

Question 283

(0)

Question 284

(0)

Question 285

(0)

Question 286

(0)

Question 287

(0)

Question 288

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Question 289

(0)

Question 290

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