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IIA-CIA-Part1 pdf

IIA-CIA-Part1 PDF

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Essentials of Internal Auditing

Last Update May 1, 2024
Total Questions : 227

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Essentials of Internal Auditing Questions and Answers

Questions 1

An existing Internal audit charter is currently under review for revision. Who is responsible for assuring that all required components are included?

Options:

A.

The audit committee.

B.

The head of legal and compliance.

C.

The chief audit executive.

D.

Senior management.

Questions 2

Which of the following statements is true regarding a key difference between assurance and consulting services provided by the internal audit activity?

Options:

A.

When conducting a consulting engagement, the nature and scope of the engagement are determined by the internal audit activity.

B.

Three parties are participants in assurance services, while consulting engagements generally involve two parties.

C.

An assurance engagement has two participants, while consulting engagements generally involve three parties.

D.

When conducting an assurance engagement, the engagement objectives, scope, and techniques are agreed with the area under review.

Questions 3

According to The IIA's Code of Ethics, an internal auditor who has a romantic relationship with an audit client violates which of the following rules of conduct?

Options:

A.

Confidentiality.

B.

Independence.

C.

Integrity.

D.

Objectivity.

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