IIA IIA-CIA-Part1 Quiz 16 Topic 10 Questions 76-80

Question: 1

According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

ATo enable Triple Bottom Line reporting capability.

BTo facilitate the conduct of risk assessment.

CTo achieve and maintain sustainable development.

DTo fulfill regulatory and compliance requirements.

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Question: 2

An internal auditor in a small broadcasting organization was assigned to review the revenue collection process. The auditor discovered that some checks from three customers were never recorded in the organization's financial records. Which of the following documents would be the least useful for the auditor to verify the finding?

ABank statements.

BCustomer confirmation letters.

CCopies of sales invoices.

DCopies of deposit slips.

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Question: 3

According to The MA Code of Ethics, which of the following is one of the rules of conduct for objectivity?

AInternal auditors shall continually improve their proficiency and effectiveness and quality of their services.

BInternal auditors shall respect and contribute to legitimate and ethical objectives of the organization.

CInternal auditors shall not accept anything that may impair or be presumed to impair their professional judgment.

DInternal auditors shall be prudent in the use and protection of information acquired in the course of their duties.

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Question: 4

During an audit, the client questions the internal audit activity's authority to perform procedures over fraud allegations. According to HA guidance, which of the following would provide the most relevant support to respond to the client's concerns?

ADefinition of Internal Auditing.

BMA Standards.

CInternal audit charter.

DThe IIA's Code of Ethics.

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Question: 5

Which of the following controls could an internal auditor reasonably conclude is effective by observing the physical controls of a large server room?

AAdequate signs are in place to assist in locating safety equipment.

BServers are secured individually to their racks by locks.

CFoam fire extinguishers are operable to protect against electrical fires.

DSwipe card access is required to gain access to the server room.

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IIA IIA-CIA-Part1 Quiz:16 Topic:10 Questions:76-80