IIA-CIA-Part3 Practice Test

IIA-CIA-Part3 Practice Test practice questions, page 24 of 26, with answer review and explanations.

Question 116

An internal auditor is trying to assess control risk and the effectiveness of an organization's internal controls. Which of the following audit procedures would not provide assurance to the auditor on this matter?

  1. Interviewing the organization's employees.
  2. Observing the organization's operations.
  3. Reading the board's minutes.
  4. Inspecting manuals and documents.

Question 117

What are the objectives of governance as defined by the Standards?

  1. Inform, direct, manage, and monitor.
  2. Identify, assess, manage, and control.
  3. Organize, assign, authorize, and implement.
  4. Add value, improve, assure, and conform.

Question 118

Within an enterprise, IT governance relates to the: 1. Alignment between the enterprise's IT long term plan and the organization's objectives. 2. Organizational structures of the company that are designed to ensure that IT supports the organization's strategies and objectives. 3. Operational plans established to support the IT strategies and objectives. 4. Role of the company's leadership in ensuring IT supports the organization's strategies and objectives.

  1. 1 and 2 only
  2. 3 and 4 only
  3. 1, 2, and 4 only
  4. 2, 3, and 4 only

Question 119

According to the International Professional Practices Framework, which of the following statements is true regarding a corporate social responsibility (CSR) program? 1. Every employee generally has a responsibility for ensuring the success of CSR objectives. 2. The board has overall responsibility for the effectiveness of internal control processes associated with CSR. 3. Public reporting on the CSR governance process is expected. 4. Organizations generally have flexibility regarding what is included in a CSR program.

  1. 1, 2, and 3 only
  2. 1, 2, and 4 only
  3. 1, 3, and 4 only
  4. 2, 3, and 4 only

Question 120

Which of the following would not impair the objectivity of internal auditor?

  1. Management assurance on risks.
  2. Implementing risk responses on behalf of management.
  3. Providing assurance that risks assessed are correctly evaluated.
  4. Setting the risk appetite.