NEW IIA-CIA-PART2 TEST QUESTION | PDF IIA-CIA-PART2 VCE

New IIA-CIA-Part2 Test Question | PDF IIA-CIA-Part2 VCE

New IIA-CIA-Part2 Test Question | PDF IIA-CIA-Part2 VCE

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IIA Practice of Internal Auditing Sample Questions (Q416-Q421):

NEW QUESTION # 416
During a fraud interview, it was discovered that unquestioned authority enabled a vice president to steal funds from the organization. Which of the following best describes this condition?

  • A. Rationalization.
  • B. Opportunity.
  • C. Pressure.
  • D. Scheme.

Answer: B

Explanation:
In the context of the fraud triangle, the condition where a vice president's unquestioned authority enabled the theft of funds is best described as "opportunity." Opportunity refers to the circumstances that allow fraud to occur, including the ability to override controls or exploit a lack of oversight. This is one of the three elements of the fraud triangle, which also includes rationalization and pressure. Reference: IIA Practice Guide - Fraud and Internal Audit, COSO Fraud Risk Management Guide


NEW QUESTION # 417
According to the Standards, which of the following is true regarding the auditor's inclusion of management's satisfactory performance in the final audit report?

  • A. Acknowledgement of satisfactory performance is encouraged but not required.
  • B. There are no standards to address the inclusion of satisfactory performance.
  • C. Auditors must include satisfactory performance with the approval of the board.
  • D. Satisfactory performance should only be acknowledged with the advice of corporate counsel.

Answer: A

Explanation:
The International Standards for the Professional Practice of Internal Auditing encourage auditors to acknowledge satisfactory performance to provide a balanced report.
However, it is not a mandatory requirement. Including positive observations can help foster a constructive relationship with management and provide a more balanced view of the audited area.
References:
* The Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing (Standards)
* "Internal Auditing: Assurance and Advisory Services" by Urton L. Anderson et al.


NEW QUESTION # 418
Which of the following items, included in the preliminary audit communication would be most useful for management to formulate action plans in response to audit recommendations?

  • A. A condition
  • B. An audit scope
  • C. An audit objectives
  • D. An observation rating

Answer: A

Explanation:
In the preliminary audit communication, the condition is the most useful item for management to formulate action plans in response to audit recommendations. The condition describes the existing state or issue identified during the audit. It provides a clear and specific description of what is wrong or what needs improvement, which is essential for management to understand the problem and take appropriate corrective actions. While audit objectives, scope, and observation ratings are important, the condition directly points to the area that needs attention and improvement.
Reference:
The Institute of Internal Auditors (IIA) Standard 2410 - Criteria for Communicating: "Communications must include the engagement's objectives and scope as well as applicable conclusions, recommendations, and action plans." IIA Practice Guide on "Communicating Audit Results"


NEW QUESTION # 419
Which of the following behaviors could represent a significant ethical risk if exhibited by an organization's board?
1. Intervening during an audit involving ethical wrongdoing.
2. Discussing periodic reports of ethical breaches.
3. Authorizing an investigation of an unsafe product.
4. Negotiating a settlement of an employee claim for personal damages.

  • A. 2 and 3
  • B. 3 and 4
  • C. 1 and 4
  • D. 1 and 2

Answer: C

Explanation:
Intervening during an audit involving ethical wrongdoing (Option 1) and negotiating a settlement of an employee claim for personal damages (Option 4) represent significant ethical risks if exhibited by an organization's board. These actions could indicate attempts to influence or undermine the audit process and the fair handling of ethical issues, leading to potential conflicts of interest and compromising the integrity of the organization's governance processes. Discussing periodic reports of ethical breaches (Option 2) and authorizing an investigation of an unsafe product (Option 3) are appropriate and responsible board actions that do not pose ethical risks.
Reference:
IIA Standard 1110: Organizational Independence.
IIA Code of Ethics.


NEW QUESTION # 420
The final internal audit report should be distributed to which of the following individuals?

  • A. Audit client management, executive management, and any those who request a copy.
  • B. Audit client management, executive management, and others approved by the chief audit executive.
  • C. Audit client management only
  • D. Executive management only

Answer: B


NEW QUESTION # 421
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