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Guia para IIA Certified Internal Auditor

Quiz IIA Certified Internal Auditor

Teste gratuito
/ 10

Questionário

1/10
The final engagement communication contains the following observation:
The internal auditor discovered that three of the 10 contracts reviewed failed to meet the
organization's competitive bidding requirements Management explained that senior management
deemed these purchases to be critical and awarded them as sole-source."
Which of the following components is missing in the documentation of the observation?
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1 resposta correta
A.
Criteria.
B.
Effect
C.
Condition
D.
Cause

Questionário

2/10
According to IIA guidance, which of the following actions might place the independence of the
internal audit function in jeopardy?
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1 resposta correta
A.
Having no active role or involvement in the risk management process.
B.
Auditing the risk management process for reasonableness.
C.
Coordinating and managing the risk management process.
D.
Participating with management in identifying and evaluating risks.

Questionário

3/10
According to IIA guidance, which of the following would not be a consideration for the internal audit
activity (IAA) when determining the need to follow-up on recommendations?
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1 resposta correta
A.
Degree of effort and cost needed to correct the reported condition.
B.
Complexity of the corrective action.
C.
Impact that may result should the corrective action fail.
D.
Amount of resources required to conduct the follow-up activities.

Questionário

4/10
Which of the following is an appropriate responsibility for the internal audit activity with regard to
the organization's risk management program?
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1 resposta correta
A.
Identifying and managing risks in line with the entity's risk appetite.
B.
Ensuring that a proper and effective risk management process exists.
C.
Attaining an adequate understanding of the entity's key mitigation strategies.
D.
Identifying and ensuring that appropriate controls exist to mitigate risks.

Questionário

5/10
Which of the following is a detective control for managing the risk of fraud?
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1 resposta correta
A.
Awareness of prior incidents of fraud.
B.
Contractor non-disclosure agreements.
C.
Verification of currency exchange rates.
D.
Receipts for employee expenses.

Questionário

6/10
Which of the following is a justifiable reason for omitting advance client notice when planning an
audit engagement?
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1 resposta correta
A.
Advance notice may result in management making corrections to reduce the number of potential
deficiencies.
B.
Previous management action plans addressing prior internal audit recommendations remain
incomplete.
C.
The engagement includes audit assurance procedures such as sensitive or restricted asset
verifications.
D.
The audit engagement has already been communicated and approved through the annual audit
plan.

Questionário

7/10
According to IIA guidance, organizations have the most influence on which element of fraud?
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1 resposta correta
A.
Opportunity.
B.
Rationalization.
C.
Pressure.
D.
Incentives.

Questionário

8/10
The external auditor has identified a number of production process control deficiencies involving
several departments. As a result, senior management has asked the internal audit activity to
complete internal control training for all related staff. According to IIA guidance, which of the
following would be the most appropriate course of action for the chief audit executive to follow?
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1 resposta correta
A.
Refuse to accept the consulting engagement because it would be a violation of independence.
B.
Collaborate with the external auditor to ensure the most efficient use of resources.
C.
Accept the engagement but hire an external training specialist to provide the necessary expertise.
D.
Accept the engagement even if the audit engagement staff was previously responsible for
operational areas being trained.

Questionário

9/10
Which of the following is not a primary reason for outsourcing a portion of the internal audit activity?
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1 resposta correta
A.
To gain access to a wider variety of skills, competencies and best practices.
B.
To complement existing expertise with a required skill and competency for a particular audit
engagement.
C.
To focus on and strengthen core audit competencies.
D.
To provide the organization with appropriate contingency planning for the internal audit function.

Questionário

10/10
Which of the following statements about internal audit's follow-up process is true?
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1 resposta correta
A.
The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure
quality performance.
B.
The actions of external auditors and other external assurance providers is not encompassed by
internal audit's follow-up process.
C.
Internal auditors have responsibility for determining if management and the board have
implemented the recommended action or otherwise accepted the risk.
D.
The follow-up process must be complete and documented in the working papers in order to
conclude the engagement.
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Informações sobre o quiz:

  • Nome do teste:IIA Certified Internal Auditor
  • Número total de perguntas:360
  • Número de perguntas para o teste:50
  • Passagem de passagem:80%

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