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IIA CIA Exam
Certified Internal Auditor Exam (Page 19 )

Updated On: 12-Feb-2026
Page 19 of 342
PDF with 1702 Questions

A recently appointed chief audit executive (CAE) learns that the audit plan for the upcoming year prepared by the CAE's predecessor has only been reviewed by the audit committee. Which of the following would be the most appropriate action for the CAE to take next in order to gain management support for the audit plan?

  1. Send a copy of the entire audit plan to management of the areas to be audited, with specific assigned dates when the engagements will be conducted.
  2. Meet with management of each area to be audited and explain the purpose and scope of the audit engagement in their area.
  3. Plan for formal entry meetings and engagement letters at the beginning of each engagement and ensure that management understands all work to be undertaken.
  4. Proceed with the audit plan because it is already approved.

Answer(s): B



An internal audit activity that reports both functionally and administratively to the chief financial officer is more likely to

  1. Produce business-oriented and relevant findings.
  2. Have its audit independence questioned.
  3. Produce fewer audit recommendations.
  4. Have its recommendations implemented by management.

Answer(s): B



An internal auditor would review prior audit reports when planning an audit engagement in order to

I). Identify previously reported problem areas for further follow-up.
II). Eliminate previously reviewed areas from further examination.
III). Gain an understanding of the audited area's business processes and control activities.
IV). Understand the concerns or requests of management.

  1. II only.
  2. I and III only.
  3. I and IV only.
  4. II and III only.

Answer(s): B



Which of the following best describes the internal audit activity's role in supporting the board in enterprise-wide risk assessment?

  1. Ensure that sound risk management processes are in place and functioning.
  2. Oversee risk management processes to determine if they are adequate and effective.
  3. Examine, evaluate, report on, and recommend improvements on the adequacy and effectiveness of risk processes.
  4. Implement risk management methodologies and controls to address risks identified.

Answer(s): C



Which of the following is the least appropriate action for an internal auditor to take in support of an organization's ethical culture?

  1. Assess the state of the ethical climate.
  2. Provide guidance to employees regarding ethical dilemmas.
  3. Evaluate the effectiveness of the organization's code of conduct.
  4. Determine the appropriateness of expected ethical attitudes and behaviors.

Answer(s): B






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