IIA IIA-CIA-Part1 Practice Test - Questions Answers, Page 42

Of all the common characteristics of frauds, which of the following can the organization influence the most?

The organization's chief audit executive (CAE) is planning an immediate assurance engagement following several product recalls. However, the internal audit staff does not have the required Knowledge and experience to adequately assess all the relevant processes and procedures.

According to 11A guidance, which of the following actions should the CAE take under these circumstances?

A chief audit executive (CAE) was asked by senior management to establish and manage a risk management function. A new chief risk officer was hired a year later to assume these responsibilities. As this function was included in the current annual audit plan, the CAE engaged an external resource for a risk management engagement. Which of the following potential threats to objectivity was the CAE likely addressing?

In which of the following situations would the organizational independence of an internal audit activity be impaired?

According to MA guidance, which of the following best demonstrates that the chief audit executive is properly reporting the results of the quality assurance and improvement program lo senior management and the board?

Which of the following best describes a purpose for the internal audit charter?

Which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?

An organization is implementing a new cybersecurity policy and has established a committee to ensure stakeholder alignment across the organization's infrastructure, network, and security teams.

The head of the committee has asked the chief audit executive if the internal audit activity could play a role in these efforts. According to HA guidance, which of the following is the most appropriate response?

In order for an internal auditor to assess the opportunity for fraud to occur in an organization, which of the following does the auditor first need to understand?