Free IIA IIA-CIA-Part1 Practice Questions 2026 - Page 11

According to IIA guidance, which of the following activities would typically be examined when using the maturity model approach for assessing an organization's risk management program?

A. Monitor and review.

B. Performance measurement.

C. Setting the context.

D. Communication.

Which of the following is the most effective way for internal auditors to determine whether ethical values are followed throughout the organization?

A. Review the organization's ethical value structure and reporting procedures.

B. Review what the organization considers to be ethical behavior, such as the employee code of conduct.

C. Review employee survey responses and follow up on those that suggest weaknesses in the ethical climate.

D. Review the organization's records to ensure all employees have signed statements that they will follow ethical practices.

Which of the following is most accurate concerning corporate social responsibility?

A. A moral agent in an organization makes decisions that are based on the rules and regulations of the organization as they apply to human resources decisions

B. The utilitarian approaching deciding on ethical dilemmas is concerned with choosing the simplest solution that will apply to the most people

C. Ethics are not defined by laws but they are not a matter of free choice ethics are based on standards of conduct derived from shared principles and values

D. The individualism approach to ethical decision making is focused on implementing a customized long-term outcome that is most beneficial for the entire organization

According to IIA guidance, which of the following statements is true regarding ISO 31000?

A. The key principles approach checks whether each element of the risk management process is in place.

B. The framework is effective in addressing the organization's structure, size, and risk profile but not its culture objectives.

C. The end point for improving an organization s approach to risk management should be a gap analysis that evaluates any changes.

D. A combination of the three primary approaches to the framework generally yields the most information despite the complexity

The organization s procurement manager asks the internal auditor to deliver training to the procurement team on the organization’s third-party risk management process. Which of the following is the most appropriate response?

A. The internal auditor should reject the request it she previously worked in the procurement area to maintain objectivity

B. The internal auditor should reject the request if the internal audit team does not have the requisite expertise.

C. The internal auditor should accept the request and in fact she may assume some management responsibilities temporarily if the result is a relevant training benefit

D. The internal auditor may accept the request only if she defines the scope to ensure conformance with the Code of Ethics

A newly hired chief audit executive is reviewing available documentation to provide evidence of conformance with the standard for continuing professional development. Which of the following documents is the most reliable source for this purpose?

A. The organization's training policy.

B. A list of auditors who requested to attend the next audit conference.

C. Self-assessments against an internally developed audit benchmark

D. In house training manual

An organization established 20 years ago has had its internal audit activity in place for the last three years. Which of the following would allow the internal audit activity to accurately state that it is in conformance with the Standards'?

A. Documented assessment was performed by the audit committee and confirmed conformance.

B. Internal and external assessments are performed annually, and nonconformance results are reported to the board.

C. The independent and objective judgement of the chief audit executive confirmed conformance with the Standards.

D. Documented internal assessments are performed periodically and confirm conformance.

The organization's chief audit executive (CAE) is planning an immediate assurance engagement following several product recalls. However, the internal audit staff does not have the required Knowledge and experience to adequately assess all the relevant processes and procedures. According to 11A guidance, which of the following actions should the CAE take under these circumstances?

A. Use the current available resources to conduct the review and exclude those procedures that can't currently be performed.

B. Implement an accelerated training plan to provide the audit staff with the necessary skills and knowledge to conduct the engagement.

C. Encourage management to accept the assessed risk until the internal audit activity is able to adequately review the area.

D. Obtain assistance for the audit team from other internal assurance providers who possess the requisite expertise in the area.

A newly hired internal auditor is performing an engagement that requires significant IT expertise that he does not possess. If the auditor does not alert the chief audit executive about his lack of expertise and decides to perform the engagement anyhow, which principle of the IIA's Code of Ethics would he violate?

A. Due professional care.

B. Competency.

C. Effective communication

D. Professionalism

Which of the following statements best illustrates why internal auditors assess soft controls?

A. Assessing soft controls are an effective method of assessing risk related to personnel.

B. Assessing soft controls, as opposed to hard controls, makes it easier to evaluate operating effectiveness.

C. Assessing soft controls can help internal auditors in undertaking root-cause analysis.

D. Assessing soft controls provides more objective information than assessing hard controls.