Quiz IIA-CIA-Part1 - Accurate Essentials of Internal Auditing Latest Dumps Pdf

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IIA Essentials of Internal Auditing Sample Questions (Q763-Q768):

NEW QUESTION # 763
Which of the following is true of a horizontal flowchart as compared to a vertical flowchart?

A. It is usually longer.
B. It does not provide as broad a picture at a glance.
C. It provides more room for written descriptions that parallel the symbols.
D. It brings into sharper focus the assignment of duties and independent checks on performance.

Answer: D

Explanation:
Section: Volume C

NEW QUESTION # 764
Which of the following would provide the best evidence of compliance with an airline's standard of having aircraft refueled and cleaned within a specified time of arrival at an airport?

A. Observation of selected aircraft while they are being refueled and cleaned.
B. Time cards completed by aircraft cleaning and fueling crews.
C. Vendor fuel invoices that have been reconciled to inventory records.
D. Comparison of the standard hourly labor costs for cleaning and fueling personnel with actual labor charges.

Answer: A

Explanation:
Section: Volume C
Explanation

NEW QUESTION # 765
Which of the following written documents typically offers the best evidence that internal auditors exercise due professional care in conformance with the Standards?

A. Internal audit charter.
B. Workpaper.
C. Code of ethics.
D. Audit report.

Answer: B

Explanation:
Workpapers typically offer the best evidence that internal auditors exercise due professional care in conformance with the Standards. Workpapers document the planning, execution, and results of audit engagements, providing detailed evidence of the auditor's work and adherence to professional standards.References: The IIA's standards on documentation and due professional care, which emphasize the importance of maintaining detailed workpapers.

NEW QUESTION # 766
Which of the following statements is true regarding the independent peer review process undertaken to fulfill the requirement for an external quality assessment?

A. Two individuals in the same internal audit activity may perform an independent peer review as long as they do not report to the same audit manager
B. Individuals working in separate internal audit activities may be considered independent as long as do not report to the same chief audit executive
C. Individuals from a separate but related organization such as an affiliate may perform peer reviews
D. Peer reviews are generally less cost-effective than hiring an external quality assessor

Answer: B

Explanation:
Individuals working in separate internal audit activities can be considered independent for the purpose of conducting a peer review, provided they do not report to the same chief audit executive (CAE). This separation helps to ensure that the reviewers do not have a conflict of interest or undue influence from shared reporting lines, thus maintaining the integrity of the external quality assessment process.References: IIA Standard 1312 - External Assessments

NEW QUESTION # 767
Nearing the completion of fieldwork, an internal auditor shared the draft report findings with management prior to the closing meeting. During the closing meeting, management expressed dissatisfaction in that they were not familiar with some of the findings. Management also noted that some aspects of the report seemed confusing. Which of the following competencies appears to have been lacking in this scenario?

A. Business acumen.
B. Communication.
C. Critical thinking.
D. Persuasion.

Answer: B

Explanation:
The scenario indicates a lack of communication competency. Effective communication involves not only presenting audit findings clearly but also ensuring that management is adequately informed and understands the findings prior to the closing meeting. Sharing draft findings in a way that management was not familiar with and found confusing suggests shortcomings in how information was conveyed.
* Option B: Business acumen is understanding the business context, which is not the primary issue here.
* Option C: Persuasion involves influencing others, which is secondary to clear communication.
* Option D: Critical thinking is about analysis and judgment, not directly related to the communication issues described.
References:
* IIA Standard 2420: Quality of Communications.
* IIA Practice Guide: Communication.

NEW QUESTION # 768
......

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Quiz IIA-CIA-Part1 - Accurate Essentials of Internal Auditing Latest Dumps Pdf

IIA-CIA-Part1 Valid Test Pattern & Latest IIA-CIA-Part1 Test Practice

IIA Essentials of Internal Auditing Sample Questions (Q763-Q768):

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