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IIA CIA Exam
Certified Internal Auditor Exam (Page 8 )

Updated On: 9-Feb-2026
Page 8 of 342
PDF with 1702 Questions

Using the internal audit department to coordinate regulatory examiners' efforts is beneficial to the organization because internal auditors can

  1. Influence regulatory interpretation of law to better match corporate practice
  2. Recommend changes to the scope of the regulatory examiners' review
  3. Perform fieldwork for the regulatory examiners and thus shorten the regulatory examiners' review
  4. Supply evidence of adequate compliance testing through internal audit workpapers and reports

Answer(s): D



If the annual audit plan does not allow for adequate review of compliance with all material regulations affecting the company, the internal audit activity should

  1. Ensure that the regulations that were not included be reviewed in the subsequent year
  2. Include a memo in the audit planning file listing the reasons for the lack of coverage.
  3. Notify the board of directors and senior management of the limitation
  4. Decrease the scope of operational and financial audits to make additional audit time available

Answer(s): C



Which of the following statements, if true, could justify an auditor's decision not to report governance-related control deficiencies to the audit committee?

  1. Management plans to initiate corrective action
  2. The board of directors has a separate corporate governance committee
  3. The amounts and the potential risks associated with the deficiencies are not material to the overall organization.
  4. Governance issues are complex and the auditor should rely on management's analysis of the extent of the problem

Answer(s): C



The primary purpose for the chief audit executive's communication of the internal audit activity's plans and resource requirements to senior management and the board is to

  1. Identify internal audit engagement scope limitations
  2. Indicate future internal audit staffing needs
  3. Highlight the internal audit activity's view of significant risk areas
  4. Ensure that the work of the internal audit activity supports the organization's objectives

Answer(s): D



In a well-developed management environment, the internal audit activity would

  1. Report the results of audit engagements to line management as well as to senior management
  2. Conduct regularly scheduled audits of existing systems and initial audits of new computer systems after they have begun operating.
  3. Interface primarily with senior management, minimizing interactions with line managers who are the subjects of internal audit work.
  4. Focus on the maintenance of accounting controls (such as segregation of the duties of authorization, recording, and custody) and report results to the audit committee

Answer(s): A






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