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IIA IIA-CIA-Part1 Relevant Questions - Valid IIA-CIA-Part1 Test Prep

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IIA Essentials of Internal Auditing Sample Questions (Q100-Q105):

NEW QUESTION # 100
An internal auditor was offered expensive tickets to a sporting event by the manager of an area that she was currently auditing. The auditor politely declined. Which of the following fundamental principles of the MA Code of Ethics did she display?

A. Objectivity
B. Confidentiality.
C. Independence.
D. Competency.

Answer: C

NEW QUESTION # 101
An organization has limited resources to spend on corporate social responsibility initiatives. Which is the most suitable approach to determine how these resources should be used?

A. Survey employees and external stakeholders to see which causes are best suited to the organization.
B. Conduct a financial analysis to determine where the most impact can be made with the budget available
C. Support a mix of environmental economic and social initiatives to ensure a balanced approach is taken
D. Select corporate social responsibility initiatives that support the overall strategic goals of the organization

Answer: D

Explanation:
The most suitable approach for an organization with limited resources to spend on corporate social responsibility (CSR) initiatives is to select initiatives that support the overall strategic goals of the organization. Aligning CSR initiatives with the organization's strategic goals ensures that resources are used effectively and contribute to long-term value creation. This approach helps in enhancing the organization's reputation, stakeholder engagement, and competitive advantage by focusing on areas where the organization can make the most significant impact in alignment with its mission and values.
References:
* The IIA Standards: Standard 2010 - Planning: "The chief audit executive must establish a risk-based plan to determine the priorities of the internal audit activity, consistent with the organization's goals."
* IIA Practice Guide: "Assessing Organizational Governance in the Public Sector": Highlights the importance of aligning initiatives with strategic goals for effective governance.

NEW QUESTION # 102
Which of the following would be a violation of the IIA Code of Ethics?

A. Accepting a gift that is a commercial advertisement available to the public.
B. Including an issue in the final audit report after management has resolved the issue.
C. Participating in an audit engagement for which the auditor does not have the necessary experience or training.
D. Reporting information that could be damaging to the organization, at the request of a court of law.

Answer: C

Explanation:
Section: Volume A

NEW QUESTION # 103
Which of the following describes a responsibility of operating management in an organization's corporate social responsibility (CSR) efforts?

A. Responsible for performing analysis and comparison of CSR reports and performance.
B. Responsible for performing periodic internal self-verifications of reported CSR results.
C. Responsible for implementing CSR principles and overseeing of CSR performance.
D. Responsible for ongoing CSR reporting and accomplishing of performance targets.

Answer: A

NEW QUESTION # 104
Which type of objectives can best be described as broad goals that promote the effective andefficient use of resources?

A. Compliance objectives.
B. Operational objectives.
C. Strategic objectives.
D. Reporting objectives.

Answer: B

NEW QUESTION # 105
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