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CIA Internal Audit Fundamentals

Internal Audit Fundamentals

Last Update Nov 1, 2026
Total Questions : 858

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Questions 2

An internal audit activity is performing a governance engagement. Which of the following would provide the best evidence for an internal auditor when evaluating the organization’s culture?

Options:

A.  

Personnel and customer surveys, actual reports, and due diligence results regarding third-party governance practices.

B.  

Details on mandatory reporting to third parties, disclosure committee charter and responsibilities, and the internal communication system.

C.  

Succession plans, development programs, and job descriptions with responsibilities and authorities.

D.  

Ethics and integrity policy; structured interviews with employees; and established and communicated values, mission, and vision.

Discussion 0
Questions 3

Which of the following fundamental principles of The IIA ' s Code of Ethics is best described as performing work honestly diligently and responsibly?

Options:

A.  

Integrity

B.  

Proficiency

C.  

Due Professional Care

D.  

Competency

Discussion 0
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Questions 4

Prior to commencing a financial compliance engagement, the engagement supervisor reads the business plan for the finance department and meets informally with the director to learn more about any key issues. Which of the following competencies is the engagement supervisor demonstrating?

Options:

A.  

The ability to inspire trust

B.  

The ability to communicate effectively

C.  

The ability to display courage

D.  

The ability to understand the needs of stakeholders

Discussion 0
Questions 5

What controls could be implemented as a preventive measure against malicious insider threats, such as an unauthorized employee obtaining electronic customer sales information and later selling them to a competitor?

Options:

A.  

Role-based access controls.

B.  

Visitor management system controls.

C.  

Network firewall prevention controls.

D.  

Information classification controls.

Discussion 0
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