IIA IIA-CIA-Part1 Quiz 59 Topic 1 Questions 291-295

Question: 1

Which of the following methods is not valid for completing continuing professional education hours?

AAttending technical session meetings held by state auditing organizations.

BCompleting all audit engagements in accordance with the Standards.

CPublishing an article on the organization's internal audit department.

DParticipating in a formal in-house training program.

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Question: 2

What information should the internal quality assessment of the internal audit activity communicate to the chief audit executive?

ADetailed objectives for internal audit engagements.

BConfirmation that past audit recommendations have been implemented.

CEvaluation of the adequacy of internal audit policies and procedures.

DPerformance appraisals of the internal audit staff.

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Question: 3

Which of the following actions would compromise an internal auditor's objectivity?

APreparing bank reconciliations.

BReviewing procedures before they are implemented.

CAuditing an activity for which the auditor had responsibility two years ago.

DReceiving a promotional pen from a supply available to all employees.

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Question: 4

Which of the following actions would be a violation of the IIA Code of Ethics?

AExcluding an issue in the final audit report after management has resolved the issue.

BReporting information that could be damaging to the organization, at the request of a court of law.

CFailing to return a free promotional pen to a vendor related to the audit activity.

DDeclining an audit engagement for which the auditor does not have the necessary experience or training.

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Question: 5

Which of the following statements correctly describes how workpaper standards can improve the efficiency of internal audit operations?

AThey require supervisors to provide written confirmation of the workpapers they review.

BThey grant external parties approved by management access to workpapers.

CThey mandate the workpaper retention period.

DThey allow the design and content to vary depending on the nature of the engagement.

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IIA IIA-CIA-Part1 Quiz:59 Topic:1 Questions:291-295