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IIA CIA Exam
Certified Internal Auditor Exam (Page 28 )

Updated On: 12-Feb-2026
Page 28 of 342
PDF with 1702 Questions

During an audit engagement, an internal auditor finds that management is not complying with previous commitments made to the external auditors. However, the auditor determines management's actions to be justified due to significant changes in the business. The best course of action for the auditor to take would be to

  1. Proceed with the audit engagement and assess the changes actually implemented by management.
  2. Inform the external auditors and seek their guidance.
  3. Inform the external auditors and remove the associated work from the internal audit scope.
  4. Compare the recommended changes against the changes made by management and advise management which action to take.

Answer(s): A



Which of the following actions taken by management would most likely improve an organization's moral climate?

  1. Making changes in organizational policies.
  2. Promoting changes in employee attitudes.
  3. Evaluating the organization's moral climate.
  4. Modeling appropriate behavior in the workplace.

Answer(s): D



In addition to data protection, which of the following is a control that is typically used by companies to safeguard the privacy rights of their customers?

I). End-user computing.
II). Encryption of data.
III). Spyware.
IV). Intrusion detection.

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

Answer(s): C



When reviewing the information security in an organization, an internal auditor should always recommend to management the strongest security system that is compatible with the organization's

  1. Willingness to incur security costs.
  2. Business practices and risk factors.
  3. Existing technical and staff competencies.
  4. Understanding of security weaknesses.

Answer(s): B



Which of the following best describes the procedures used by the representatives of an organization's stakeholders to provide oversight of the processes administered by management?

  1. Governance.
  2. Control.
  3. Risk management.
  4. Monitoring.

Answer(s): A






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