Online Access Free IIA.IIA-CIA-Part1.v2025-02-27.q565 Practice Test (Page 66)

IIA-CIA-Part1 Exam Question 321

What is the purpose of a secondary control?

A.lt combines with other controls to help reduce significant risk exposures to an acceptable level.

B.It replaces primary controls that are either ineffective or cannot fully mitigate a risk.

C.It partially reduces the residual risk level when a key control does not operate effectively.

D.It helps to ensure the completeness and accuracy of automated controls in a system environment.

IIA-CIA-Part1 Exam Question 322

Which of the following is the most effective way for internal auditors to determine whether ethical values are followed throughout the organization?

A.Review the organization's records to ensure all employees have signed statements that they will follow ethical practices.

B.Review the organization's ethical value structure and reporting procedures.

C.Review employee survey responses and follow up on those that suggest weaknesses in the ethical climate.

D.Review what the organization considers to be ethical behavior, such as the employee code of conduct.

IIA-CIA-Part1 Exam Question 323

Why is it imperative for the chief audit executive to track and develop the educational qualifications of internal audit staff?

A.To accurately conduct performance appraisals

B.To satisfy the audit committee requirements.

C.To ensure that staff complete required continuing professional education credits annually.

D.To ensure that the resources needed to complete the audit plan are available.

IIA-CIA-Part1 Exam Question 324

Which of the following actions by a chief audit executive would be most effective in preventing fraud?

A.Submit an annual report to the board on all fraud that has been detected.

B.Review the adequacy of all policies that describe prohibited activities.

C.Ensure that the board is aware of all fraud that has been identified or reported.

D.Train the internal audit staff in identifying fraud indicators.

IIA-CIA-Part1 Exam Question 325

An accounts payable clerk has recently transferred into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible. Which of the following is the best action for the new internal auditor to take?

A.If it is an assurance engagement, accept the assignment because the chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned.

B.If it is an assurance engagement, accept the assignment because direct knowledge of the existing accounts payable processes wifi provide depth and add more value.,

C.If it is a consulting engagement, decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible.

D.If it is a consulting engagement, accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value.

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IIA-CIA-Part1 Exam Question 321

IIA-CIA-Part1 Exam Question 322

IIA-CIA-Part1 Exam Question 323

IIA-CIA-Part1 Exam Question 324

IIA-CIA-Part1 Exam Question 325

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