IIA-CIA-Part1 practice questions, page 44 of 47, with answer review and explanations.
Question 216
How should management obtain assurance that employees are complying with the organization's security policy?
Regularly conduct independent reviews of employees' security practices.
Routinely survey staff so that information related to security practices can be submitted anonymously.
Rely on exception reports to identify errors.
Enforce a policy that requires all employees to sign a statement that they will adhere to the organization's security policies.
Question 217
What is the primary purpose of a risk management program?
Reduce risk to a tolerable level.
Reduce all risks regardless of costs.
Transfer all risks to external third parties.
Identify every significant risk to avoid it.
Question 218
Within the internal audit process, which of the following is not a significant advantage of employing a control model?
It provides guidance on identifying control deficiencies for each internal audit engagement.
It recognizes the need to evaluate both hard and soft controls.
It assists internal auditors in assessing the achievement of management's objectives.
It validates the findings and recommendations of the internal audit.
Question 219
An organization's chief audit executive (CAE) has been asked to conduct an assurance engagement for an information technology system that was subject to a consulting engagement in the prior year. How should the CAE respond?
Decline the engagement because independence and objectivity would be impaired.
Delay the assurance engagement to ensure that there is a two-year period between the engagements.
Accept the engagement and assign different auditors to conduct the assurance services.
Facilitate a control self-assessment workshop instead of performing an assurance engagement.
Question 220
According to the Standards, a review team must express an opinion on which of the following when performing an external assessment of an internal audit activity? 1. Conformance with the Standards and IIA Code of Ethics. 2. Effectiveness of continuous improvement activities. 3. Feedback from internal audit customers and other stakeholder groups. 4. Efficiency and effectiveness of the internal audit activity's administration processes.