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IIA-CIA-Part1 PDF
IIA IIA-CIA-Part1 PDF

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Q1.

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

Answer: B
Q2.

Which of the following best describes the Standards requirement for collective proficiency of the internal audit activity?

Answer: C
Q3.

A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annual snowfall for the coming winter. Which of the following best describes this type of risk?

Answer: C
Q4.

An internal auditor is performing testing to gather evidence regarding an organization's inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is. The auditor's concern best describes which of the following risks?

Answer: B
Q5.

Which of the following is the most appropriate way to ensure that a newly formed internal audit activity remains free from undue influence by management?

Answer: D

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