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  1. Home
  2. IIA
  3. Essentials of Internal Auditing
  4. IIA.IIA-CIA-Part1.v2024-05-22.q139
  5. Question 1

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Question 1/139

Which of the following parties would be responsible for ongoing monitoring of the organization's corporate social responsibility activities to reduce its carbon footprint?

Correct Answer: B

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Other Question (139q)
Q1. Which of the following parties would be responsible for ongoing monitoring of the organiza...
Q2. When auditing the award of a major contract, which of the following should an internal aud...
Q3. Which of the following actions would be considered a violation of the Standards? I.Drafts ...
Q4. When auditing the award of a major contract,which of the following should an internal audi...
Q5. According to IIA guidance,which of the following must internal auditors consider to confor...
Q6. A chief audit executive (CAE) submits internal audit activity (IAA) plans and information ...
Q7. Which of the following best describes the underlying premise of the COSO enterprise risk m...
Q8. Which of the following sources of evidence would be least persuasive regarding potential w...
Q9. According to ISO 31000, which of the following statements is correct?...
Q10. Which of the following actions should the internal audit activity take during an audit eng...
Q11. Which of the following should be incorporated in a risk management policy? I. Boundaries a...
Q12. When reviewing management reports to the board of directors, the internal audit activity s...
Q13. An organization has a policy requiring two signatures on all checks written for amounts in...
Q14. According to IIA guidance, which of the following is necessary for internal auditors to co...
Q15. Which of the following internal control weaknesses would an internal auditor most likely d...
Q16. An internal audit manager of a furniture manufacturing organization is planning an audit o...
Q17. According to COSO, which of the following is not considered one of the components of an or...
Q18. When comparing an organization's current performance to that of the prior year, an interna...
Q19. Which of the following practices is generally most effective to protect internal audit obj...
Q20. An internal auditor extended the scope of testing for a disbursements engagement following...
Q21. Which of the following describes two duties that should not be performed by the same perso...
Q22. An internal auditor would most likely judge an error in an account balance to be material ...
Q23. In the COSO internal control framework, which of the following components serves as the fo...
Q24. According to IIA guidance, which of the following is the most likely obstacle to undertaki...
Q25. Which of the following best describes the approach the internal audit activity should take...
Q26. A large trucking organization wants to reduce traffic accidents by improving its system of...
Q27. The chief audit executive should periodically report the internal audit activity's purpose...
Q28. Which domain of the COBIT framework addresses the maintenance and change management of exi...
Q29. Internal auditors must exercise due professional care by considering which of the followin...
Q30. An internal auditor prepared a workpaper that consisted of a list of employee names and id...
Q31. Which of the following statements is true regarding electronic funds transfer (EFT)?...
Q32. A staff auditor,nearly finished with an audit engagement,discovers that the director of ma...
Q33. The internal auditor of a small manufacturer noted that the accounting department has insu...
Q34. Which of the following would be most helpful to measure whether an internal audit activity...
Q35. A snow removal company is conducting a scenario planning exercise where participating empl...
Q36. Which statement most accurately describes how criteria are established for use by internal...
Q37. Which of the following enhances the independence of the internal audit activity?...
Q38. Which of the following is a true statement regarding controls such as ethical values, tone...
Q39. Which of the following controls could an internal auditor reasonably conclude is effective...
Q40. Which of the following best describes the assessment of risks?...
Q41. Which of the following is most important for an internal auditor to consider when developi...
Q42. Which of the following is the best example of an ongoing independent monitoring activity'?...
Q43. According to MA guidance, which of the following is the most accurate statement regarding ...
Q44. Which of the following statements is true regarding control activities'?...
Q45. Continuing Professional Education (CPE) hours for Certified Internal Auditors may be achie...
Q46. Which of the following would decrease or be reduced if an organization establishes and imp...
Q47. According to IIA guidance, an internal audit charter should detail which of the following?...
Q48. According to IIA guidance, which of the following statements is correct concerning the kno...
Q49. Which of the following is an appropriate roe fa the internal audit activity?...
Q50. Which of the following statements is true about The IIA Global Internal Audit Competency F...
Q51. Which of the following describes the internal audit activity's most appropriate role in an...
Q52. Which of the following is an example of a detective control?...
Q53. An engagement supervisor noticed that a newly hired internal auditor struggles with large ...
Q54. Which of the following types of fraud tests would be most effective if an internal auditor...
Q55. Which of the following is not a role of the internal audit activity in facilitating risk i...
Q56. Which of the following are appropriate ways to obtain continuous professional education? 1...
Q57. Fraud is most frequently detected by:
Q58. An assurance mapping exercise helps an organization do which of the following? 1.Provide a...
Q59. Senior management asks the chief audit executive to review the organization's compliance w...
Q60. According to the Standards,which of the following best describes why initial audit test re...
Q61. Which of the following is the most significant disadvantage of using checklists to evaluat...
Q62. Which competency is required of all staff internal auditors prior to the commencement of a...
Q63. An internal auditor makes a series of observations when performing an analytical review of...
Q64. The chief audit executive should periodically report the internal audit activity's purpose...
Q65. Which of the following is not a benefit of using information technology in solving audit p...
Q66. An auditor is using audit software to check inventory accuracy. Which of the following wou...
Q67. Which of the following best contributes to the effectiveness of the internal audit activit...
Q68. Which of the following is the primary concern of an internal auditor in a comprehensive au...
Q69. Which of the following actions would have the greatest impact on the effectiveness of the ...
Q70. The results of an internal control questionnaire revealed that all investment activity exc...
Q71. An internal audit charter describes the mission and scope of the internal audit activity (...
Q72. Which of the following are generally recognized as essential elements of a corporate socia...
Q73. An organization established 20 years ago has had its internal audit activity in place for ...
Q74. Which of the following scenarios best illustrates a rationalization as the root cause of p...
Q75. Which of the following statements is true regarding corporate social responsibility (CSR)?...
Q76. Which of the following statements regarding segregation of duties is true?...
Q77. An organization's chief audit executive (CAE) has been asked to monitor and report on any ...
Q78. When auditing the award of a major contract, which of the following should an internal aud...
Q79. The internal audit activity is performing an assessment of an organization's ethics progra...
Q80. An internal auditor is using a spreadsheet application to review a cash flow forecast prep...
Q81. The accounting department asked the chief audit executive (CAE) to perform a review of sus...
Q82. According to IIA guidance, which of the following risk management process evaluation findi...
Q83. To assure that the technical proficiency of internal auditors is appropriate for the audit...
Q84. The same internal auditor has audited the regional purchasing department annually for the ...
Q85. An auditor for a large wholesaler is evaluating the controls over the approval and oversig...
Q86. Which of the following controls is not appropriate for sales in a manufacturing organizati...
Q87. Which of the following statements is true regarding organizational culture and an audit of...
Q88. Which of the following is not an appropriate activity for internal auditors to perform?...
Q89. Which of the following are components of the COSO enterprise risk management framework? 1....
Q90. Which of the following factors affects the control risk of a company?...
Q91. A manufacturing organization discovers that the waste water released has failed to meet pe...
Q92. Which of the following statements best describes internal auditors' role in fraud detectio...
Q93. Which of the following could increase risks to the organization's control environment?...
Q94. Which of the following strategies for professional development best demonstrates an intern...
Q95. An organization opened its warehouse to sell written-off surplus and outdated office furni...
Q96. When an external auditor unknowingly fails to modify an opinion on financial statements th...
Q97. Which of the following definitions best describes enterprise risk management?...
Q98. Senior management at a financial institution has received allegations of fraud at its deri...
Q99. According to IIA guidance, which of the following is ultimately responsible for seeing tha...
Q100. An engagement supervisor obtains facilities maintenance reports from a contractor during a...
Q101. An employee who recently transferred into the internal audit activity has been assigned to...
Q102. With regard To IT governance, which of the following is the most effective and appropriate...
Q103. Outsourcing a business activity is considered which of the following risk management techn...
Q104. Which of the following statements is correct regarding disclosure of conformance or noncon...
Q105. The internal audit staff lacks the expertise to perform a specific activity when auditing ...
Q106. Which of the following best describes the type of organizational culture known as adaptabi...
Q107. What role, if any, should the internal audit activity have in the process of following up ...
Q108. Which of the following is least likely to be considered material in an audit of a medium-s...
Q109. Which of the following statements best describes the competency requirement for an auditor...
Q110. The first stage in the development of a crisis management program is to:...
Q111. According to IIA guidance, which of the following is the best example of a system applicat...
Q112. An external quality assurance review which was authorized by the chief audit executive (CA...
Q113. COBIT is primarily designed to:
Q114. An internal audit team received the following feedback from operational management via a p...
Q115. Which of the following represents the most useful function of inventory turnover analysis?...
Q116. Which of the following scenarios best illustrates the Fraud Triangle component known as "p...
Q117. Human resources and payroll are separate departments. Which of the following combinations ...
Q118. The chief audit executive of an organization assigns audit resources to undertake a consul...
Q119. Company A has a formal comprehensive corporate code of ethics while company B does not. Wh...
Q120. A candidate has applied for an entry level internal audit position. The candidate holds a ...
Q121. After being assigned to an audit of the accounts payable process, an internal auditor priv...
Q122. An internal auditor has taken an attributes sample of a bank's existing loan portfolio. Ou...
Q123. Which of the following would most likely be classified as a consulting engagement?...
Q124. Which of the following would be the most appropriate first step for the board to take when...
Q125. In order to exercise due professional care as defined in the International Professional Pr...
Q126. The chief audit executive (CAE) annually develops a budget and resource plan and submits i...
Q127. Which of the following would best describe a control implemented to detect cash register d...
Q128. A quantitative risk assessment model has all of the following advantages except:...
Q129. Which of the following characteristics is typical of the internal audit activity?...
Q130. Which of the following would be addressed in the internal audit charter?...
Q131. ---- When comparing an organization's current performance to that of the prior year, an in...
Q132. To comply with the proficiency standard which of the following would the chief audit execu...
Q133. Which type of objectives can best be described as broad goals that promote the effective a...
Q134. The chief audit executive's responsibility regarding control processes includes:...
Q135. According to the Standards, which of the following demonstrates the proficiency of an inte...
Q136. Which of the following is not a role of the internal audit activity in facilitating risk i...
Q137. Which of the following must be considered by the chief audit executive before writing the ...
Q138. The chief audit executive (CAE) routinely provides activity reports to the board during qu...
Q139. Which of the following is a detective control?...
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