Essentials of Internal Auditing
Last Update Nov 30, 2025
Total Questions : 735
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Which of the following scenarios would most significantly restrict the areas where internal audit could perform assurance services?
Applying ISO 31000, which of the following is part of the external context for risk management?
Which of the following would be the most effective fraud prevention control?
Which of the following actions should the internal audit activity take during an audit engagement when examining the effectiveness of risk management processes?
According to NA guidance, which of the following provides the best evidence of conformance with the Standards with respect to the proficiency required of the internal audit activity?
An internal auditor is updating the risk register for risks identified during a recent organizational risk assessment. According to the Standards, which of the following would the auditor include in the risk register?
If an internal auditor suspects fraud during an engagement which of the following is expected of the auditor?
Operational management in the IT department has developed key performance indicator reports, which are reviewed in detail during monthly staff meetings. This activity is designed to prevent which of the following conditions?
Which of the following best describes the internal audit activity's contribution to the implementation of the risk management framework?
A snow removal company is conducting a scenario planning exercise where participating employees consider the potential impacts of a significant reduction in annual snowfall for the coming winter. Which of the following best describes this type of risk?
Which of the following could increase risks to the organization’s control environment?
Which of the following is an appropriate roe fa the internal audit activity?
According to IIA guidance, which of the following is necessary for internal auditors to comply with the requirements for proficiency?
1. Sufficient consideration of current activities, trends, and emerging issues to effectively carry out their professional responsibilities.
2. Ability to provide relevant advice and recommendations to management and the board.
3. Understanding of key IT risks and controls and the ability to identify fraud using technology-based audit techniques.
4. Knowledge, skills, and other competencies necessary to perform individual responsibilities during the engagement.
Which of the following is the best example of a computer forensic audit activity?
Which of the following best demonstrates that an internal auditor is applying due professional care when planning an assurance engagement?
A chief audit executive (CAE) has no direct access to the board. According to IIA guidance, which of the following is the most appropriate way for the CAE to react?
The internal audit activity is asked to review the effectiveness of controls around the disposal of chemical waste. However, the internal auditors on staff lack the necessary skills to conduct this review. Which of the following would be the most appropriate approach?
In which of the following situations may the internal audit activity report conformance with the Standards?
In which of the following ways can a chief audit executive demonstrate to the board that the internal audit activity collectively possesses all of the skills needed to complete its annual goals?
If the skills and competencies are not present within the internal audit activity to complete an ad-hoc assurance engagement, which of the following is an acceptable
resolution?
Evidence discovered during the course of an engagement suggests that multiple incidents of fraud have occurred. There do not appear to be sufficient controls in place to prevent reoccurrence. Which of the following is the internal auditor's most appropriate next step?
Which of the following best illustrates the application of due professional care during an audit of the procurement department?
An internal audit activity maintains a quality assurance and improvement program that includes annual self-assessments. The internal audit activity includes in each engagement report a clause that the engagement is conducted in conformance with the International
Standards for the Professional Practice of Internal Auditing ( Standards) Which of the following justifies inclusion of this clause in the reports?
The chief audit executive of an organization assigns audit resources to undertake a consulting engagement requested by senior management the previous year, and a scheduled assurance audit of the procurement process Which of the following appropriately differentiates the two engagements?
An employee accepts cash payments from customers and does not record the sale. This is an example of which of the following types of fraud?
According to IIA guidance, which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?
According to IIA guidance, which of the following statements is true regarding the internal audit activity’s responsibilities in providing consulting services?
According to IIA guidance, which of the following statements is true regarding proficiency?
Which competency is required of all staff internal auditors prior to the commencement of an IT audit?
An investment advisory firm purchased professional liability insurance to offer protection from lawsuits brought by customers claiming they received poor or erroneous advice. Which of the following best describes this risk management technique?
Which of the following types of fraud tests would be most effective if an internal auditor was looking for possible fictitious vendors?
Which of the following actions should the audit committee take to promote organizational independence for the internal audit activity?
According to IIA guidance, which of the following statements regarding the internal audit charter is true?
Which of the following resources would be most effective for an organization that would like to improve how it informs stakeholders of its social responsibility performance?
A newly appointed chief audit executive (CAE) started analyzing the organization's policies in an attempt to customize them to address internal audit specifics. Which of the following organizationwide practices is most likely to be acceptable to the CAE?
According to IIA guidance, which of the following corporate social responsibility (CSR) evaluation activities may be performed by the internal audit activity?
1. Consult on CSR program design and implementation.
2. Serve as an advisor on CSR governance and risk management.
3. Review third parties for contractual compliance with CSR terms.
4. Identify and mitigate risks to help meet the CSR program objectives.
Who is responsible for ensuring internal auditors’ continuing professional development?
The board of a newly established organization was discussing the contents of the draft internal audit charter One board member suggested adding to the charter an obligation for the internal audit activity to develop controls in business procedures. The board member explained that the new organization needs professional-level developers, internal auditors have the necessary skills and competencies, and the internal audit activity is well positioned to assume this responsibility. Which of the following would be a potential concern if the board member’s suggestion is adopted?
An engagement supervisor obtains facilities maintenance reports from a contractor during an audit of third-party services. Which of the following is the source of authority for the engagement supervisor to make such contact outside the organization?
Which of the following describes two duties that should not be performed by the same person?
An internal audit team received the following feedback from operational management via a post-engagement survey "Management agrees with all audit findings However, the audit team did not consider our input on the best way to resolve the issues”
This feedback is an indication that the internal audit activity may need to improve which of the following interpersonal skills?
An internal auditor is performing testing to gather evidence regarding an organization’s inventory account balance and is mindful of the possibility that the sample used might support the conclusion that the recorded account balance is not materially misstated when, in fact, it is. The auditor's concern best describes which of the following risks?
Which of the following is most likely to be considered a control weakness?
Which of the following is the primary engagement responsibility of an entry-level internal auditor?
The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program. Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?
Which action by senior management indicates to the internal auditor that there may be fraudulent activities occurring within the organization?
Which of the following best describes why a chief audit executive might obtain the services of a fraud specialist to assist in a major fraud investigation?
What should the chief audit executive do when the internal audit activity is found to be in nonconformance with the Code of Ethics or the Standards?
Which of the following best demonstrates the authority of the internal audit activity?
According to IIA guidance, which of the following statements is true regarding risk management in an organization?
Which of the following conditions classifies an engagement as a consulting service provided by the internal audit activity?
The internal auditor obtained large volumes of transaction history data for accounts on which he suspected that some fraudulent transactions occurred. Which of the following actions best demonstrates due professional care by the internal auditor?
During the audit of taxation processes in the organization internal auditors have verified that all employees of the finance department received training on taxation guidelines. The training is mandatory and is automatically assigned via email invitation to all new employees in the department. Which type of controls have the auditors tested?
According to IIA guidance, which of the following best describes the chief audit executive s responsibility for confirming to the board the organizational independence of the internal audit activity'?
Which of the following is a greater consideration for internal auditors when they are performing a consulting engagement than when they are performing an assurance engagement'?
Which of the following is a consulting service the internal audit activity can perform with respect to the organization's risk management?
The internal audit activity audited an organization's risk management function multiple times, and the recommendations that were made remain unaddressed by the head of risk management. Which of the following would be the next step for the internal audit activity?
Management is installing security cameras to identify unauthorized physical access to the organization's warehouse. This is an example of which of the following types of controls?
Which of the following techniques should an internal auditor use in order to conduct an effective interview?
Due to the increased operational responsibility of the CEO the chief audit executive (CAE) of an organization currently reports to the chief financial officer (CFO) What is the likely impact of such a situation?
According to IIA guidance, which of the following is a required aspect of an internal audit charter?
A large commercial bank was fined by regulators for fraudulent practices when employees, over a period of time, opened thousands of new accounts for existing clients without the clients' consent. It was later found that employees were given unrealistic new account targets and were aggressively monitored by management on a daily basis.
Which of the following controls would have most likely reduced the likelihood of the fraudulent practice from occurring?
According to IIA guidance, which of the following actions by the chief audit executive (CAE) best demonstrates the organizational independence of the internal audit activity?
The board of directors of a global organization has found an increased number of reported cases of unethical practices since last year. To assist the board in gaining a better understanding of the degree of ethics awareness within the organization, which of the following actions should be undertaken?
Which of the following should be implemented to promote independence of the internal audit activity?
Which of the following is most accurate concerning corporate social responsibility?
The internal audit activity is undergoing a self-assessment as part of its quality assurance and improvement program Which of the following observations must be addressed in order for the internal audit activity to achieve conformance with the Standards?
Which of the following would be included in quality assurance and improvement program (QAIP) reporting?
An internal auditor is providing consulting services on an area he was responsible for three years ago. Part of the consulting scope covers a review of a performance measuring system that the auditor helped to develop. What is the best course of action for the auditor to take concerning the consulting service?
Which of the following statements is true regarding corporate social responsibility (CSR)?
Which of the following statements is true regarding corporate social responsibility (CSR)?
A chief audit executive (CAE) is considering hiring a candidate who most recently worked for a large public accounting firm What would be the CAE’s most likely concern regarding this candidate*?
After the final audit report was issued, the engagement supervisor received an expensive gift from management recognizing her assistance in improving the business, if the gift is accepted, which of the following would be true?
Which of the following statements is true regarding the quality assurance and improvement program (QAIP)?
Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?
Which of the following is a legitimate requirement for an internal audit activity’s quality assurance and improvement program (QAIP)?
The management team of an agricultural organization has prioritized corporate social responsibility (CSR) initiatives. Which of the following would be considered a CSR activity?
Which of the following is an example of an entity-level control pertaining to the finance area of an organization'?
Which of the following would be considered an impairment to an internal auditor's objectivity when performing a review of the organization's procurement function'?
Which of the following is the best way for an internal auditor to demonstrate due professional care?
A business unit manager was impressed by the competence of the internal auditor who was conducting an assurance engagement in his area and the manager made the auditor an attractive job offer to begin after the audit was completed The auditor later told her auditor in charge that she was considering the offer. Which of the following IIA Code of Ethics principles was most likely violated?
Which of the following is a legitimate role for the internal audit activity in the organization's risk management process'?
Which of the following characteristics is typical of the internal audit activity?
Which of the following represents an example of an ethical issue that the organization should address'?
Which of the following is the best example of an ongoing independent monitoring activity?
An external assessment of an organization's internal audit activity was last completed four years ago Which of the following options would be acceptable this year if the internal audit activity is to fulfill the requirements of the Standards?
Which of the following statements represents the most appropriate correlation between an organization's risk maturity and the internal audit activity’s consulting role in risk management processes?
Senior management purchased surveillance cameras and installed them over a door that provides entry to an area where according to a recent internal audit report, hazardous materials exist and there is a high risk of explosion Which type of control was implemented in this situation?
According to IIA guidance, which of the following most appropriately justifies the CEO’s decision that the internal audit activity shall be responsible for risk management and investigation at a multinational organization?
Which of the following situations presents the lowest risk of impairing an internal audit activity's independence?
An engagement supervisor noted that an internal auditor's personal relationship with a process owner resulted in the auditor providing a favorable and partial assessment during an audit within that process owner's area. According to MA guidance, which of the following should be used to manage this impairment?
An auditor for a large wholesaler is evaluating the controls over the approval and oversight of credit sales. Which of the following procedures would be a control weakness?
Which of the following is most likely to impair the organizational independence of the internal audit activity?
Which of the following drivers of fraud is directly controllable by an organization?
According to IIA guidance, which of the following statements is true regarding internal auditors' knowledge, skills and other competencies?
The largest risks facing an organization should be mitigated by which type of controls?
A manufacturer of power tools is experiencing regular fluctuations in the price of electrical power which is having a serious impact on the bottom line. Which of the following would be the most effective risk strategy to reduce the impact of these fluctuations?
Why is it imperative for the chief audit executive to track and develop the educational qualifications of internal audit staff?
Which of the following is a responsibility of the internal audit activity as it relates to risk and risk management?
An internal audit activity is using the auditing-by-element approach to audit the organization's controls around corporate social responsibility. Which of the following would be an element for the internal audit activity to consider?
Which of the following scenarios best illustrates the concept of due professional care?
Which of the following would be considered an indicator that an organization's ethics program is not yet well developed?
Which data analytics competency is critical for new internal auditors to possess in order to plan and perform internal audit engagements in conformance with the Standards?
Which of the following organizations is adopting an acceptance technique in terms of its risk response?
An organization opened its warehouse to sell written-off surplus and outdated office furniture to the general public. Prices were negotiable, and customers could pay by cash, check, or credit card. Receipts were available upon request, and were issued by the inventory manager upon collection of payment. At the end of the day, the manager forwarded all of the funds he had collected to the finance department for deposit. Which of the following types of fraud is most likely to occur under these circumstances?
Which of the following is the best example of a risk appetite statement concerning an investment portfolio?
The internal audit activity is asked to provide consulting services regarding the risks related to implementing a proposed new Inventory management system. Which of the following would be a key consideration of the internal audit activity in accepting this engagement?
Senior management has requested that the internal audit activity review and amend policies where necessary when auditing the purchasing department. To which of the following would the chief audit executive most likely give primary consideration when responding to this request?
According to MA guidance, which of the following statements is true regarding internal auditors' use of technology-based techniques?
Senior management relies on the professional judgment of an internal auditor and uses outcomes of her audit work to make business decisions Which of the following personal qualities displayed by the internal auditor is most likely the foundation for this relationship?
Which type of engagement requires that the client agrees with the techniques used by the internal audit activity?
During an audit engagement, a junior staff internal auditor begins to suspect a fraud may have occurred involving a friend of the engagement supervisor. He reports his concerns to the engagement supervisor, who disagrees with his suspicions and directs him to continue with the engagement as planned. Given the circumstance, what is the most appropriate action for the junior auditor to take?
Which of the following is a way to demonstrate an individual internal auditor's competency through continuing professional development?
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?
During an audit of the purchasing department, an internal auditor identifies significant issues that could affect the organization's financial reporting. Management disagrees with the audit results. Which of the following responses best demonstrates the internal auditor has the necessary competencies related to professional Judgment and conflict management?
During fieldwork, an internal auditor located a significant internal control issue. Without identifying the origins of the issue, the auditor concluded the engagement and included the issue in the final audit report. To enhance audit quality, which of the following skills should the internal auditor improve?
When beginning an engagement to assess the effectiveness of the organization's newly revamped risk management processes, which of the following should internal auditors review first?
Which of the following is a limitation of detective internal controls in fraud management?
Which of the following best describes a responsibility of the board of directors with regard to risk management throughout the organization?
In which of the following scenarios would the internal auditor’s objectivity be best protected?
Which of the following scenarios violates The IIA's standard regarding internal audit independence?
Which of the following best demonstrates the board of directors' governance over internal control?
An internal auditor performed a consulting engagement last year which included assisting with management's design of controls over the procurement function. How should the chief audit executive plan an assurance engagement on the adequacy of the internal control system in the procurement function in the current year?
In which of the following situations has the internal auditor violated the IIA's Code of Ethics?
According to IIA guidance, which of the following actions by a new chief audit executive would be most appropriate to gain an understanding of the current level of knowledge, skills, and competencies required by an internal audit activity to fulfill its responsibilities?
An organization's operations management is aware of existing internal control deficiencies but they lack the competency to execute internal control measures. Which of the following actions if taken by the internal audit activity is appropriate to assist operating management in achieving continuous improvement on internal controls?
Which of the following actions would best help the internal audit activity promote continuous improvement in control effectiveness within the organization?
The chief audit executive (CAE) has hired a new internal auditor who was immediately assigned to a procurement function audit. Because the new auditor's name is similar to that of the procurement manager, some staff members think the two are related, although they are not. Which of the following actions is most appropriate for the CAE to take?
Which of the following concepts is emphasized in the Mission of Internal Audit?
Which of the following is a key determinant used by external auditors to decide whether they can rely on work performed by the internal audit activity?
According to NA guidance which of the following should be documented in the internal audit chatter?
Which of the following organizations has reached the most mature level of corporate social responsibility?
Who is held responsible for oversight of the organization's risk management framework?
During a review of the procurement function, an internal auditor identified an existing control for adding new vendors into the vendor contract system. Which of the following would best help the auditor determine the adequacy of the control's design?
Which of the following actions by an internal auditor would be the most relevant to determine the effectiveness of controls?
Which of the following engagements would be considered an appropriate consulting service?
Which of the following is a preventive control the organization could implement to mitigate fraudulent activity in the accounts payable department?
Which of the following is a primary benefit of implementing a governance risk management and compliance framework within an organization?
According to MA guidance, which of the following is an appropriate role for the internal audit activity?
Which of the following qualifies as an acceptable consulting service provided by the internal audit activity?
Which of the following best describes organizational governance processes?
Which of the following is an example of the chief audit executive (CAE) demonstrating due professional care?
According to IIA guidance, the nature and scope of assurance and consulting services to be offered must be clearly delineated in which of the following internal audit documents?
Which of the following tests would most likely help discover a fictitious invoice?
A new chief audit executive realized that the internal audit charter has not been updated in five years and only includes the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, and the Standards. What mandatory component is missing?
Which of the following is a control that is used mainly to check the integrity of data entered into a business application, whether the data is entered directly by staff, remotely by a business partner, or through a web-enabled application?
According to IIA guidance, which of the following statements regarding ethics is true?
According to IIA guidance, which of the following activities are considered a core internal audit role with regard to enterprise risk management?
Reviewing the management of key risks.
Evaluating the reporting of key risks.
Evaluating risk management processes.
Consolidating the reporting of risks.
Of all the common characteristics of frauds, which of the following can the organization influence the most?
Whch ol the following would show appropriate disclosure of nonconformance with the Standards?
According to IIA guidance, which of the following activities is appropriate for an internal auditor to perform with regard to the organization's corporate social responsibility (CSR) program?
1. Determine whether the organization has adequate controls to achieve its CSR objectives.
2. Facilitate a management self-assessment of CSR controls and results.
3. Consult on the project design and implementation for the CSR program.
4. Exclude CSR-related external risks that are beyond the control of the organization.
Which of the following should play a leading role in overseeing the ethical atmosphere of an organization?
Which of the following demonstrates that the internal audit activity exercises due professional care?
Which of the following actions should an organization take to detect an emerging risk of potential fraud?
Which of the following would most likely be classified as a consulting engagement?
A significant number of employees expressed concerns of a hostile work environment within a large manufacturing plant, which is in contrast to the organization's stated culture of tolerance and open communication. Which of the following approaches would be most effective for an internal auditor to assess whether the organization supports a culture of tolerance and open communication?
The internal audit activity was asked to conduct an investigation for potential fraud in the treasury department and subsequently contracted with a forensic accountant to join the team for the engagement. Which of the following parties has the primary responsibility for resolving any fraud incidents found as a result of this investigation?
An organization’s board of directors has decided that the internal audit activity must have greater access to different pans of the organization in order to perform their assurance work effectively Which of !he following areas is the board seeking to improve by making this change?
According to MA guidance, which of the following is true with regard to the internal audit charter?
1. It specifies the minimum resources needed for assurance engagements.
2. It requires final approval from senior management.
3. It defines the internal audit activity's authority and responsibilities.
4. It describes the expectations for communicating the results of a quality assurance and Improvement program.
During an audit of company expenses, the internal auditor performed a test using data analytics and identified a violation of the company's expenses policy. The auditor who discovered the issue considered it a potential fraudulent transaction and informed the chief financial officer (CFO). The CFO dismissed the concern because he did not understand the data analytics test that was performed and the transaction was of a low value. Given this situation, which skills or competencies should this internal auditor seek to improve?
Which of the following statements best describes how the internal audit activity obtains reasonable assurance that significant risks in the organization are identified and assessed?
A chief audit executive ensures that the internal audit activity provides annual training to management on internal controls. Where is the nature of these services defined?
Which of the following actions should the organization's governing body perform to provide the most effective governance over the organization's culture?
Tr» chiet audit executive (CAE) of large organization is preparing job descriptions to hire five new general internal audit staff, two new IT auditors and a senior auditer how is the CAE likely to describe IT requirements for me general internal audit statt positions?
Which of the following scenarios depicts an appropriate role for the internal audit activity to take regarding an organization's risk management process?
It is important for the chief audit executive to consider the level of competence of the internal audit staff because their competence influences which of the following?
Which of the following skills is critical for assessing corporate social responsibility through a self-assessment?
The chief audit executive (CAE) decided to conduct a self-assessment with independent validation. Which of the following is the most likely reason the CAE selected this course of action?
An organization allows the same individuals to physical access inventory and purchase new assets when supplies are depleted. Which of the following would best help the organization manage the risk of fraud?
Which of the following best describes the Standards requirement for collective proficiency of the internal audit activity?
The accounting department asked the chief audit executive (CAE) to perform a review of suspicious transactions The CAE was an accounting manager for the organization six months ago How should she respond to the request?
When taken by a chief audit executive, which of the following actions would be most likely to prevent division management from exaggerating sales reports?
1. Announcing a series of internal audit engagements focusing on compliance with corporate sales-reporting policies.
2. Asking the president and the board to issue a statement of corporate policy stressing the importance of accurate management
reporting and the negative consequences of intentional misreporting.
3. Setting up a hotline for employees to report fraudulent behavior anonymously,
4. Assisting the controller in developing and monitoring a series of business process indicators, which are historically correlated with, but independent of sales.
An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?
Which of the following statements is correct regarding disclosure of conformance or Standards?
According to IIA guidance, which policy, established by the chief audit executive, would most likely ensure internal audits are conducted with due professional care?
A chief audit executive (CAE) is concerned that the internal audit activity is not receiving adequate training and continuing education. Which of the following approaches should the CAE take?
When testing a sample of payroll records during an engagement, an internal auditor suspects mat fraud has been committed. What should be the next step?
Which of the following statements is true regarding the internal audit activity's quality assurance and improvement program (QAIP)?
According to IIA guidance, the internal audit activity must be free from interference in which of the following areas in order to maintain organizational independence?
Which statement is accurate regarding reporting on the quality assurance and improvement program (OAIP) to conform with the International Standards for the Professional Practice of Internal Auditing?
The head of human resources notified the internal audit activity that a key account manager was fired because he did not register a large number of contracts with clients As a result the organization was unaware of its duties and would suffer some financial loss Which of the following should be expected from a competent internal auditor who is analyzing this situation?
The internal auditor of a small manufacturer noted that the accounting department has insufficient staff to achieve proper segregation of duties. What type of controls would the auditor likely recommend to management to specifically address this problem?
Which of the following best describes the role of internal control frameworks?
Which of the following practices is generally most effective to protect internal audit objectivity?
Which of the following statements is true regarding the importance of risk management?
A financial services organization's board is assessing increased regulations and its effect on current industry lending practices. Which of the following committees would help the board identify and assess the effects of the increased regulations?
An internal auditor discovered that a former colleague from the internal audit activity now works in a junior position in a department scheduled for an upcoming audit. How can the auditor best ensure his objectivity for this engagement?
Which of the following accurately describes the concept of inherent risk?
Senior management is eager to assess the organization's risks with regard to electricity sales processes, but the senior management team does not know where to start. How can the internal audit activity assist?
There is a growing perception that employees generally evade their responsibilities. What impact will an internal auditor most likely see during an engagement?
Which of the following would decrease or be reduced if an organization establishes and implements excessive internal controls?
What is the ultimate goal of establishing a robust risk management framework in an organization?
A chief audit executive added more money to the IT training budget to ensure the organization's internal auditors were able to perform data analytics while performing an audit. Which core competency is being addressed?
When an organization purchases a derivative contract in the stock market to limit the potential loss in the value of a security, the organization is applying which of the following risk management techniques?
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'?
Which of the following internal control components has COSO identified as the most important?
In a retail organization, sales teams compete with each other to achieve and exceed sales targets. Each quarter, the members of the top sales team receive a bonus. In this environment, management should closely monitor for the emergence of which of the following potential risks?
According to IIA guidance, an internal audit charter should detail which of the following?
Which of the following fundamental principles of The IIA's Code of Ethics is best described as performing work honestly diligently and responsibly?
Which of the following is the primary benefit of an effective professional development program for internal auditors?
According to IIA guidance, which of the following is an appropriate role for the internal audit activity?
The internal audit activity completed its analysis of sample transactions to determine occurrences of double billings According to If A guidance, which of the following best demonstrates that internal auditors exercised due professional care during the review?
The chief audit executive (CAE) of a new internal audit activity is creating an internal audit charter According to IIA guidance, which of the following terms is most likely to
be included in the charter?
According to the 11A Code of Ethics, which of the following is required with regard to communicating results?
A chief audit executive (CAE) identifies that the internal audit activity lacks a necessary skill to perform a management request for a consulting engagement. According to IIA guidance, which of the following is the most appropriate action the CAE should take regarding the request?
An accounts payable clerk who has access to the vendor master file replaced the payment details of a legitimate vendor with those of a friend before processing the payment through the organization's cashier. Immediately afterward, he restored the original vendor information. Which of the following controls could have prevented this fraud?
Which requirement should the chief audit executive consider when communicating results of the quality assurance and improvement program to the board of a large
organization?
Which of the following best describes the type of organizational culture known as adaptability culture'?
TESTED 30 Nov 2025
