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Practice of Internal Auditing

Last Update Apr 19, 2024
Total Questions : 360

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IIA-CIA-Part2 PDF

Last Update Apr 19, 2024
Total Questions : 360

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Practice of Internal Auditing Questions and Answers

Questions 1

Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?

Options:

A.

Create a tracking system for follow up

B.

Ensure that follow-up activities are performed at least weekly.

C.

Delegate follow-up activities to qualified administrative staff within the business unit

D.

Ensure that follow-up activities are performed by the most senior auditor on staff

Questions 2

According to IIA guidance, which of the following actions might place the independence of the internal audit function in jeopardy?

Options:

A.

Having no active role or involvement in the risk management process.

B.

Auditing the risk management process for reasonableness.

C.

Coordinating and managing the risk management process.

D.

Participating with management in identifying and evaluating risks.

Questions 3

Which of the following statements is false regarding audit criteria?

Options:

A.

Audit criteria should be consistent across audit assignments.

B.

Audit criteria should represent reasonable standards against which to assess existing conditions.

C.

Audit criteria should provide flexibility but allow identification of nonadherence.

D.

Audit criteria should equate to good or acceptable management practices.

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