Online Access Free IIA.IIA-CIA-Part1.v2025-02-27.q565 Practice Test (Page 109)

IIA-CIA-Part1 Exam Question 536

Overall audit efficiency is enhanced between the internal and external audit functions when:

A.Audits of the same department are conducted at different times.

B.External audit scope is reduced based on the internal audit department's activities.

C.The internal audit department reviews functions or departments prior to the external audit.

D.Internal audit coverage is reduced to avoid potential conflicts of interest.

IIA-CIA-Part1 Exam Question 537

A manufacturing organization's chief audit executive (CAE) was approached by the head of security from one of the manufacturer's third party suppliers The head of security requested internal audit records from a recent audit engagement involving the third-party supplier The head of security believed those records contained information that would enable to identify employees of the third-party supplier who may be involved m fraudulent activities What is the most appropriate course of action for the CAE?

A.Obtain approval from the manufacturer's audit committee regarding the release of audit records

B.Release the records but first remove all data regarding the manufacturing organization s internal actions and procedures

C.Deny access to the records as the third party supplier s security learn should be able to investigate then own employees.

D.Consult with the manufacturer's senior management to determine whether releasing tie records would be appropriate

IIA-CIA-Part1 Exam Question 538

What would a chief audit executive most likely recommend that an internal auditor do to prepare for an increased demand in advisory services?

A.Participate in continuing professional development activities, such as training courses or rotations into other business units.

B.Review records from prior engagements to determine how best to align the current engagement activities with prior activities.

C.Expand the scope of every future internal audit activity to all parts of the organization, rather than only the departments identified in the activity's charter.

D.Specialize in one specific aspect of internal auditing, such as risk assessment or information technology controls.

IIA-CIA-Part1 Exam Question 539

An internal auditor for a large bank is reviewing the collectability of a loan that is secured by real property. The best evidence of the loan's collectability would be:

A.A recent independent appraisal of the value of the real property.

B.A document showing the loan committee's approval of the loan.

C.The borrower's confirmation of the loan balance.

D.A properly completed and signed loan application form.

IIA-CIA-Part1 Exam Question 540

Which of the following would be most relevant regarding the internal control environment?

A.Maintaining and reviewing detailed financial records.

B.Comparing and validating internal performance with external benchmarking.

C.Documenting the organizational structure.

D.Assessing controls over computerized applications.

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IIA-CIA-Part1 Exam Question 536

IIA-CIA-Part1 Exam Question 537

IIA-CIA-Part1 Exam Question 538

IIA-CIA-Part1 Exam Question 539

IIA-CIA-Part1 Exam Question 540

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