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IIA-CIA-Part1 Questions and Answers

Question # 1

A newly hired internal auditor is performing an engagement that requires significant IT expertise that he does not possess. If the auditor does not alert the chief audit executive about his lack of expertise and decides to perform the engagement anyhow, which principle of the IIA's Code of Ethics would he violate?

A.

Due professional care.

B.

Competency.

C.

Effective communication

D.

Professionalism

Question # 2

The collaborating style for conflict resolution, where the parties promote assertiveness and work together to develop a mutually beneficial solution, is best used in which of the following situations?

A.

Parties are confident of the solution and are ready to defend it.

B.

There is a high level of trust among the parties.

C.

Resolution is time sensitive and a quick decision is necessary.

D.

The issue is more important to one patty than the others.

Question # 3

According to IIA guidance, which of the following actions by a new chief audit executive would be most appropriate to gain an understanding of the current level of knowledge, skills, and competencies required by an internal audit activity to fulfill its responsibilities?

A.

Identify gaps in the activity’s proficiency, based on criteria defined by a widely accepted competency framework.

B.

Have a quality assessment review performed by an expert external entity.

C.

Identify a mature internal audit activity to serve as a benchmark for measuring the internal audit activity’s competence.

D.

Assess whether members of the internal audit activity understand and apply the 11As mandatory guidance.

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