IIA IIA-CIA-Part1 Practice Test - Questions Answers, Page 39

According to MA guidance, which of the following is the strongest indicator of deficiencies in the risk management process?

Under which of the following circumstances should the final audit report include a disclosure of nonconformance with the Standards?

The internal audit activity is asked to provide consulting services regarding the risks related to implementing a proposed new Inventory management system. Which of the following would be a key consideration of the internal audit activity in accepting this engagement?

An internal audit of an organization's disbursement department revealed that multiple payments were made to legitimate vendors bearing fraudulent banking information belonging lo employees in the department. These vendors were initially set up with accurate banking information but were subsequently modified by disbursement officers with access to the vendor management system.

Which of the following controls would have likely prevented the fraudulent modification of vendors' banking information?

An internal audit activity is taking steps to promote professional development among the staff, and is in the process of implementing a mentorship program. According to HA guidance, which of the following is important for a successful mentorship program?

During an audit of the purchasing department, an internal auditor identifies significant issues that could affect the organization's financial reporting. Management disagrees with the audit results.

Which of the following responses best demonstrates the internal auditor has the necessary competencies related to professional Judgment and conflict management?

Which of the following scenarios is a characterize of an organization with a highly effective ethical culture?

The principle that "no action should be taken that may harm in some way the least fortunate people" is an expression of which of the following more general ethical principles?

An organization employs ongoing monitoring and is considering implementing periodic evaluations to assess the continuing effectiveness of its risk management process. Which of the following statements Is true with regard to such periodic evaluations?