IIA IIA-CIA-Part1 Practice Test - Questions Answers, Page 56

How should the internal audit activity promote continuous improvement of organizational controls?

Which of the followIng would permit an internal audit activity to use the statement "conducted m conformance with the International Standards for the Professional Practice of Internal Auditing m audit reports?

A newly hired chief audit executive is reviewing available documentation to provide evidence of conformance with the standard for continuing professional development. Which of the following documents is the most reliable source for this purpose?

An internal auditor wants to compare her organization's governance processes to those of a wellknown governance model. Which of the following approaches would the auditor take for this purpose?

An internal auditor has completed an assurance engagement. Which of the following is most likely true regarding the engagement?

Which of the following best demonstrates the application of due professional care?

An internal auditor is assessing how the organization processes financial transactions and whether written policies and procedures are followed. The auditor requested to meet with certain employees to understand their related roles and responsibilities. However the employees refuse to meet with the auditor claiming they are too busy. Which of the following responses would best demonstrate the auditor's conflict-resolution skills?

During a procurement process audit the internal audit activity undertakes a fraud risk assessment and considers a range of possible fraud scenarios within the process. Which of the following scenarios constitutes a pressure to commit fraud?

During a quality assessment of the internal audit activity an auditor is assessing whether the independence of the internal audit activity is at risk of being compromised. According to IIA guidance, which of the following would provide the best source of evidence for such an assessment?