IIA IIA-CIA-Part1 - Essentials of Internal Auditing
Which of the following is the first step in the process of identifying relevant fraud risk factors?
Which of the following best describes organizational governance processes?
Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?
Which of the following would provide the best support for internal auditors to meet their continuing professional development requirements?
Which of the following scenarios best demonstrates the application of internal audit proficiency?
In which of the following scenarios would the chief audit executive (CAE) be required to decline the assignment?
Which of the following describes an ongoing monitoring activity that could be performed as part of an internal assessment for a quality assurance and improvement program (QAIP)?
A global manufacturing company has three regional offices. The chief audit executive (CAE) is concerned about the cost of an upcoming external quality assessment of the internal audit activity. The last external assessment was performed six years ago. Recently, the internal audit staff at one of the regional offices performed an internal assessment. To ensure conformance with the Standards, what is the most appropriate action for the CAE to take?
An organization is conducting a fraud risk assessment as part ol its risk management program. Which of the following steps is the organization most likely to perform first?
Who has the ultimate responsibility of implementing the organization’s governance system?
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?
Which of the following factors are commonly assessed to determine the magnitude of risk events?
Which of the following scenarios would cause a chief audit executive (CAE) to immediately discontinue using any statements that would indicate conformance with the Standards in an audit report?
According to IIA guidance, which of the following conditions would enhance the independence of the internal audit activity?
Which of the following is an indicator that an organization's risk management processes are effective?