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Exam Name: Certified Internal Auditor - Part 2, Conducting the Internal Audit Engagement
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IIA-CIA-Part2 Exam PDF Total Q&A: 220 Questions and Answers
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Exam Name: Certified Financial Services Auditor
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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 Exam Total Q&A: 209 Questions and Answers
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NO.1 All of the following phrases are used to express the auditor's opinion EXCEPT:
A. Give a true and fair view
B. Present fairly, in all material respects
C. Timely and consistent opinion
D. Comprehensible and realistic view
Answer: C
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NO.2 Internal auditors, engaging in activities that are illegal and discreditable to the profession of
internal auditing or the organization, violate which of the following principles:
A. Objectivity
B. Awareness
C. Integrity
D. Competence
Answer: C
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NO.3 While performing consulting services internal auditors should specifically maintain:
A. Proficiency level
B. Objectivity
C. Competence
D. Confidentiality
Answer: B
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NO.4 The auditor should plan an audit with an attitude of:
A. Professional competence
B. Professional skepticism
C. Subject awareness
D. Opinion sharing
Answer: B
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NO.5 There are multiple sets of attribute and performance standards:
A. False
B. True
C. True- In specific conditions
D. False- In specific conditions
Answer: A
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NO.6 Internal auditors are expected to uphold the following principles:
A. Integrity, objectivity, competency
B. Integrity, objectivity, confidentiality, and competency
C. Integrity, objectivity, awareness and competency
D. Integrity, objectivity, entirety
Answer: B
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NO.7 Which of the following is a limitation in an audit that affects auditors' ability to detect
material misstatements?
A. Scope of an audit
B. The use of testing
C. Over- generalization
D. Unidentifiable risks
Answer: B
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NO.8 Which of the following situation would not impair audit objectivity?
A. An auditor is assigned to audit a business function that the auditor was responsible for nine
months ago
B. An individual temporarily assigned to the internal audit activity because of the individual'sexpert
knowledge in a particular business function assigned to audit an activity that theindividual was
responsible for just prior to transferring to the internal audit activity
C. An auditor is assigned to perform a post-implementation review on a system for which the
auditor participated in the design process
D. An auditor is assigned to perform a post-implementation review on a system for which the
auditor performed a procedure review and made control recommendations prior to the system's
implementation
Answer: D
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