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Exam Name: Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control
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IIA-CIA-Part1 Practice Total Q&A: 566 Questions and Answers
Last Update: 2016-12-02
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Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Practice Total Q&A: 508 Questions and Answers
Last Update: 2016-12-02
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NO.1 A chief audit executive (CAE) of an international charity reports functionally to the audit
committee of the board of directors and administratively to the charity's chief financial officer(CFO).
Which of the following would impair the internal audit function's independence?
A. The CFO manages the accounting of the budget for the internal audit function.
B. The CFO determines the scope of internal audit work in the accounting department.
C. The CFO provides feedback on the CAE's audit reports.
D. The CFO administers the annual evaluation process for the internal auditors.
Answer: B
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NO.2 Which of the following factors affects the control risk of a company?
A. Complex accounts that require expert valuations.
B. Segregation of duties.
C. Potential problems like technological obsolescence.
D. Unusual pressures on management.
Answer: B
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