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IIA-CIA-Part1 Questions and Answers

Question # 1

Which of the following most accurately describes corporate social responsibility at an organization?

A.

An organizational locus on improving the overall environment, even it is to the detriment of the local community.

B.

A philosophy driven by employees that flows up to senior management and the board of directors.

C.

An overall commitment of the organization to improve the quality of life for not only the employees but the community at large.

D.

A policy of ensuring that the organization is socially responsible, even if it leads to unprofitability due to increased costs.

Question # 2

There is a growing perception that employees generally evade their responsibilities. What impact will an internal auditor most likely see during an engagement?

A.

Supervisors are likely to reduce their level of supervision and increase span of control.

B.

Employees are likely to be supervised closely and given little freedom.

C.

Peer employees are likely to trust one another, but distrust management.

D.

Employees are likely to join forces to accomplish their duties as teams.

Question # 3

Which of the following would a chief audit executive most likely use to identify a need for improvement in a staff internal auditor's business acumen?

A.

A quality assessment review.

B.

An internal audit client survey.

C.

A control self-assessment.

D.

A peer review of the internal audit activity.

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