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CIA Internal Audit Function

Internal Audit Function

Last Update Jun 18, 2026
Total Questions : 514

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Questions 2

Which of the following functions of a quality assurance and improvement program (QAIP) must be performed by personnel independent of the internal audit function?

Options:

A.  

External assessments

B.  

Communication of QAIP results to the board

C.  

Disclosure of nonconformance

D.  

Internal assessments

Discussion 0
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Questions 3

What is the primary risk associated with an organization adopting a decentralized structure?

Options:

A.  

Inability to adapt.

B.  

Greater costs of control function.

C.  

Inconsistency in decision making.

D.  

Lack of resilience.

Discussion 0
Questions 4

Which of the following is most influenced by a retained earnings policy?

Options:

A.  

Cash.

B.  

Dividends.

C.  

Gross margin.

D.  

Net income.

Discussion 0
Questions 5

Which of the following backup methodologies would be most efficient in backing up a database in the production environment?

Options:

A.  

Disk mirroring of the data being stored on the database.

B.  

A differential backup that is performed on a weekly basis.

C.  

An array of independent disks used to back up the database.

D.  

An incremental backup of the database on a daily basis.

Discussion 0
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