IIA IIA-CIA-Part1 Quiz 135 Topic 9 Questions 671-675

Question: 1

An engagement supervisor notes that an internal auditor usually documents and submits draft audit reports for review without giving the process owners the opportunity to state their position on the issues raised. How should the engagement supervisor respond?

AEncourage the auditor to continue this practice, as it demonstrates objectivity.

BEncourage the auditor to improve communication skills.

CEncourage the auditor to conduct post-engagement surveys to obtain the audit client's position on the issues raised.

DEncourage the auditor to sign the draft reports before submitting them.

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Question: 2

A chief audit executive (CAE) recruited a few new internal auditors to reduce the resource gaps identified in this year's internal audit plan. One of the new recruits has several years of experience with the organization. Ten months ago. she served as a senior supervisor in the finance department. However, for the past 10 months, she has been helping the organization with implementing a new IT system. What approach should the CAE take for the upcoming financial statement controls audit?

AAssign the new auditor to assist with conducting the fieldwork. but ensure that her work is reviewed by the CAE.

BAssign the new auditor to assist with developing the audit program, but ensure that the audit program is executed by other audit staff.

CEnsure that the new auditor's previous manager, and other close former coworkers, are excused during the audit.

DEnsure that the new auditor is responsible only for the supervisory review, but not the execution of the audit field work.

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Question: 3

The collaborating style for conflict resolution, where the parties promote assertiveness and work together to develop a mutually beneficial solution, is best used in which of the following situations?

AParties are confident of the solution and are ready to defend it.

BThere is a high level of trust among the parties.

CResolution is time sensitive and a quick decision is necessary.

DThe issue is more important to one patty than the others.

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Question: 4

The chief audit executive (CAE) has decided to outsource an audit of the organization's cloud governance in the annual audit plan. Why would the CAE outsource this audit?

ALack of internal audit staff proficiency.

BLack of audit planning.

CLack of internal assessments.

DLack of due professional care.

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Question: 5

An internal auditor pays to participate in the company's annual golf tournament, which is held outside of normal business hours.

The auditor wins the putting contest and is awarded an all-expense-paid weekend vacation.

According to the IIA Code of Ethics regarding objectivity, the auditor's best course of action would be to:

ARefuse the prize because the amount is significant.

BAccept the prize because the event was held outside of normal business hours.

CRefuse the prize because it represents an impairment to objectivity.

DAccept the prize because the auditor received no special treatment.

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IIA IIA-CIA-Part1 Quiz:135 Topic:9 Questions:671-675