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Question No 1

Which of the following best demonstrates internal auditors performing their work with proficiency?

Choose the Choices:

internal auditors meet with operational management at each phase of the audit process.

Internal auditors adhere to The IIA's Code of Ethics.

Internal auditors work collaboratively with their engagement team.

Internal auditors complete a program of continuing professional development.

Question No 2

The internal audit activity is responsible for which of the following actions related to an organization’s internal controls9

Choose the Choices:

Mitigating risks affecting achievement of organizational objectives.

Enabling opportunities affecting achievement of organizational objectives.

Analyzing and advising regarding costs versus benefits of control activities.

Attesting to fairness of financial statements

Question No 3

A newly appointed chief audit executive (CAE) of a small organization is developing a resource management plan. Which of the following approaches would be most beneficial to help the CAE obtain details of the internal audit activity's collective knowledge, skills, and other competencies?

Choose the Choices:

Review or establish a documented skills assessment of the internal audit staff and gather information from post - audit surveys.

Obtain from the human resources department the job descriptions and position requirements for all internal audit staff.

Conduct an objective written test of the internal audit staff to assess their knowledge and skills related to core internal audit competencies.

Request the internal audit staff to submit a document that summarizes their most recent performance appraisals and post audit reviews.

Question No 4

Which of the following could increase risks to the organization’s control environment?

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Question No 5

According to IIA guidance, which of the following describes the primary reason to implement environmental and social safeguards within an organization?

Choose the Choices:

To enable Triple Bottom Line reporting capability.

To facilitate the conduct of risk assessment

To achieve and maintain sustainable development.

To fulfill regulatory and compliance requirements.

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