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?
An organization’s senior management team is awarding substantial bonuses if employees meet financial targets. Which of the following motivators to potentially commit fraud would become most likely in this scenario?
Which of the following statements is true regarding corporate social responsibility (CSR)?
When dealing with various stakeholders which of the following is true regarding an internal auditor's responsibility to remain objective and independent?
Which of the following actions would an internal auditor perform primarily during a consulting engagement of a debt collections process?
Which of the following characteristics is typical of the internal audit activity?
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?
An internal auditor extended the scope of testing for a disbursements engagement following a fraud risk assessment Despite the investment of additional audit resources no significant issues were found Unfortunately a major payment fraud was discovered several
months later According to IIA guidance which of the following statements is true regarding the internal auditor's application of due professional care?
Which of the following threatens internal audit objectivity'?
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 is an example of an entity-level control pertaining to the finance area of an organization'?
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?
A new company’s risk management function is developing its cybersecurity risk management program Which of the following actions should be the first priority when developing the program?
Which of the following strategies for professional development best demonstrates an internal auditor’s competency'?
The largest risks facing an organization should be mitigated by which type of controls?
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