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IIA CIA Exam
Certified Internal Auditor Exam (Page 36 )

Updated On: 12-Feb-2026
Page 36 of 342
PDF with 1702 Questions

According to the Standards, results of the internal audit activity's internal and external quality program assessments must be communicated to the board or governing body in order to

  1. Provide accountability and transparency in the management and supervision of internal audit work.
  2. Ensure that action is taken by internal audit staff to correct all quality non- conformances in internal audit work.
  3. Motivate internal audit staff to conform with all quality systems used in their internal audit work.
  4. Demonstrate that all internal audit staff have been instructed in the importance of quality in internal audit work.

Answer(s): A



In promoting quality assurance and improvement of the internal audit activity, which of the following would be considered a component of ongoing assessment?

I). Supervision.
II). Feedback from audit customers.
III). Analysis of performance measures.
IV). Comparison of budgeted to actual audit hours.

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

Answer(s): D



Which of the following is a recognized scheme for procurement fraud?

I) Change-order abuse.
II) Collusive bidding by contractors.
III) Collateral financing.

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

Answer(s): B



The decision to implement enhanced failure detection and back-up systems to improve data integrity is an example of which risk response?

  1. Risk acceptance.
  2. Risk sharing.
  3. Risk avoidance.
  4. Risk reduction.

Answer(s): D



In selecting assurance engagements that are consistent with an organization's goals, the chief audit executive would most likely give highest priority to

  1. Results of prior audits in potential engagement areas.
  2. Opportunities to achieve operating benefits.
  3. Requests by senior management.
  4. Assessments of risk and effectiveness of risk management.

Answer(s): D






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