IIA-CIA-Part1 Exam Question 141
During a payroll audit, the internal auditor discovered that several individuals who have the same position classification as he are earning a significantly higher salary. The auditor noted the names and amounts of each, and he planned to prepare a request to the chief audit executive for a salary increase based on this information.
Which of the following IIA Code of Ethics principles was violated in this scenario?
Which of the following IIA Code of Ethics principles was violated in this scenario?
IIA-CIA-Part1 Exam Question 142
The chief audit executive (CAE) of a mid-sized pharmaceutical organization has operational responsibility for the regulatory compliance function. The audit committee requests an assessment of regulatory compliance.
According to IIA guidance, which of the following is the CAE's best course of action?
According to IIA guidance, which of the following is the CAE's best course of action?
IIA-CIA-Part1 Exam Question 143
An employee who recently transferred into the internal audit activity has been assigned to audit the accounts payable system.
Which function, if previously performed by the auditor, would represent a conflict of interest?
Which function, if previously performed by the auditor, would represent a conflict of interest?
IIA-CIA-Part1 Exam Question 144
A manufacturing organization discovers that the waste water released has failed to meet permitted limits.
Which control function will be least effective in correcting the issue?
Which control function will be least effective in correcting the issue?
IIA-CIA-Part1 Exam Question 145
Faced with a complex,highly technical construction audit engagement,the chief audit executive (CAE) considered complementing the current internal audit resources by engaging the services of a civil engineer.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1.Professional certification,license,or other recognition of the engineer's competence in the relevant discipline.
2.Experience of the engineer in the type of work being considered.
3.Compensation or other incentives that the engineer may receive.
4.The extent of other ongoing services that the engineer may be performing for the organization.
Which of the following should the CAE consider in determining whether the engineer possesses the necessary skills to perform the engagement?
1.Professional certification,license,or other recognition of the engineer's competence in the relevant discipline.
2.Experience of the engineer in the type of work being considered.
3.Compensation or other incentives that the engineer may receive.
4.The extent of other ongoing services that the engineer may be performing for the organization.
