IIA IIA CRMA
Q: 1
According to IIA guidance, which of the following must the internal auditor consider to meet the
requirements for due professional care?
Options
Q: 2
According to IIA guidance, which of the following statements is true regarding periodic internal
assessments of the internal audit activity?
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Q: 3
Which of the following describes a key characteristic related to effective organizational
communication?
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Q: 4
During an audit, the client questions the internal audit activity's authority to perform procedures
over fraud allegations. According to HA guidance, which of the following would provide the most
relevant support to respond to the client's concerns?
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Q: 5
Which of the following is the most common method of fraud detection?
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Q: 6
An internal audit charter, approved by the board, restricts the internal audit activity to providing
assurance only on the reliability of financial information and the effectiveness of internal accounting
controls. Which of the following statements is true regarding the extent to which the external auditor
may rely on the internal audit activity's work?
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Q: 7
According to The IIA's Code of Ethics, which of the following statements is true?
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Q: 8
Which of the following would be the most appropriate first step for the board to take when
developing an effective system of governance?
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Q: 9
Management is developing and implementing a risk and control framework for use throughout the
organization. Which of the following elements should be included in the organization's control
framework?
1.
Appropriate levels of authority and responsibility.
2.
Supervision of staff and appropriate review of work.
3.
The seniority of management in the organization.
4.
The ability to trace each transaction to an accountable and responsible individual.
Options
Q: 10
Which of the following offers the best evidence that the internal audit activity has achieved
organizational independence?
Options
Question 1 of 10
