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IIA CIA Exam
Certified Internal Auditor Exam (Page 26 )

Updated On: 12-Feb-2026
Page 26 of 342
PDF with 1702 Questions

When developing the annual audit plan and reviewing risk assessment priorities, a chief audit executive should always identify the

  1. Potential recommendations for each auditable activity.
  2. Persons to whom engagement reports will be communicated.
  3. Engagement procedures to be used during the engagements.
  4. Internal audit resources required to achieve the audit plan.

Answer(s): D



Overall audit efficiency is enhanced between the internal and external audit functions when

  1. Internal audit coverage is reduced to avoid potential conflicts of interest.
  2. Audits of the same department are conducted at different times.
  3. The internal audit department reviews functions or departments prior to the external audit.
  4. External audit scope is reduced based on the internal audit department's activities.

Answer(s): D



A chief audit executive (CAE) is obtaining information required by a regulatory oversight body and discovers a situation that requires management to take immediate corrective action. What is the best course of action for the CAE to take?

  1. Wait until all of the information has been gathered and reported to the oversight body before reporting the situation to management.
  2. Check with legal counsel to determine whether the situation can be reported to management before all information has been submitted to the oversight body.
  3. Report the situation to management immediately.
  4. Schedule an engagement to explore the situation in depth, before reporting to either management or the oversight body.

Answer(s): C



Which of the following should be included in the internal audit activity's annual plan?

  1. Degree of testing that will be required to achieve the plan's objectives.
  2. Scope of internal audit work and any limitations placed on that scope.
  3. Details of preliminary surveys to be carried out before each engagement.
  4. Procedures that will be used to conduct each planned engagement.

Answer(s): B



A chief audit executive (CAE) believes that senior management has accepted a level of residual risk that is unacceptable to the organization. According to the Standards, the CAE must first discuss the matter with the organization's

  1. Senior management.
  2. Audit committee.
  3. External auditors.
  4. Board.

Answer(s): A






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