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Exam Name:	ACCA CIA Challenge Exam
Exam Code:	IIA-ACCA Dumps
Vendor:	IIA	Certification:	CIA Challenge Exam
Questions:	604 Q&A's	Shared By:	cillian

Question 60

According to IIA guidance, which of the following statements is true regarding periodic internal assessments of the internal audit activity?

Options:

Internal assessments are conducted to benchmark the internal audit activity's performance against industry best practices.

Internal assessments must be performed at least once every five years by a qualified assessor.

An internal auditor may perform a peer review of a colleague's workpapers, as long as the auditor wasn't involved in the audit under review.

Follow-up to ensure appropriate improvements are implemented is a recommended, but not mandatory, element of internal assessments.

Discussion

Question 61

Listening effectiveness is best increased by:

Options:

Resisting both internal and external distractions.

Waiting to review key concepts until the speaker has finished talking.

Tuning out messages that do not seem to fit the meeting purpose.

Factoring in biases in order to evaluate the information being given.

Discussion

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Question 62

Which is the least effective form of risk management?

Options:

Systems-based preventive control.

People-based preventive control.

Systems-based detective control.

People-based detective control.

Discussion

Question 63

Which of the following statements is correct regarding risk analysis?

Options:

The extent to which management judgments are required in an area could serve as a risk factor in assisting the auditor in making a comparative risk analysis.

The highest risk assessment should always be assigned to the area with the largest potential loss.

The highest risk assessment should always be assigned to the area with the highest probability of occurrence.

Risk analysis must be reduced to quantitative terms in order to provide meaningful comparisons across an organization.

Discussion

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2026-01-02

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