ExamGecko
Search Search Login
Home Home / IIA / IIA-CIA-Part1
Question list
Search
Search

List of questions

Search
Open VPLUS File
Convert VPLUS to PDF

Related questions

A new chief audit executive wants to develop a formal internal control framework for her organization. She uses globally accepted frameworks as a guide. Which of the following would she likely find critical in creating the new framework for her organization?
Which of the following offers the feast evidence that the internal audit activity has achieved organizational independence?
An engagement supervisor notes that an internal auditor usually documents and submits draft audit reports for review without giving the process owners the opportunity to state their position on the issues raised. How should the engagement supervisor respond?
Which of the following situations is most likely to threaten the independence of the internal audit activity?
Which of the following actions by an organization's board would potentially impair the internal audit activity's independence?
Which of the following actions does a competency assessment tool help the chief audit executive perform?
Which of the following statements is true regarding risk management frameworks?
Which of the following is the internal audit activity expected to do with respect to the organization's governance processes?
The same internal auditor has audited the regional purchasing department annually for the last three years. The audits have shown several significant control deficiencies that have not been corrected by management. New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?
Which of the following best demonstrates conformance with the Standards relating to continuing professional development of internal auditors?

Question 616 - IIA-CIA-Part1 discussion

Report
Export

An internal auditor has documented several instances in which management asked employees to ad against the policies and procedures. Which of the following is the most appropriate next step?

A.

Report the non-compliance cases to the board of directors.

Answers
A.

Report the non-compliance cases to the board of directors.

B.

Recommend that management update its policies and procedures based on the circumstances.

Answers
B.

Recommend that management update its policies and procedures based on the circumstances.

C.

Investigate the rationale for management's actions.

Answers
C.

Investigate the rationale for management's actions.

D.

Recommend those employees to report the cases through the designed whistleblowing channel for the appropriate treatment.

Answers
D.

Recommend those employees to report the cases through the designed whistleblowing channel for the appropriate treatment.

Suggested answer: C

Explanation:

Before taking further action, the internal auditor should understand why management asked employees to act against policies and procedures. This could reveal underlying issues or misunderstandings that need to be addressed.

Reference:

IIA's International Standards for the Professional Practice of Internal Auditing.

COSO Framework on Monitoring and Risk Assessment.

Show Answer
asked 03/11/2024
Robbie Shen
34 questions
PreviousPreviousNextNext
User
Your answer:
0 comments
Sorted by

Leave a comment first

ExamGecko

Copyright @2023 ExamGecko | All right reserved

Mail us: [email protected]
About us
Contact us
Twitter X
Facebook
Medium
Convert VPLUS to PDF
Open VPLUS files Easily and Quickly
Privacy Policy
Disclaimer
Terms