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					CIA exam
        EXAM CIA
     Certified Internal Auditor




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         Question: 1
         Which of the following is an appropriate role for the board in governance?
         A. Preparing written organizational policies that relate to compliance with laws, regulations,
             ethics, and conflicts of interest.
         B. Ensuring that financial statements are understandable, transparent, and reliable.
         C. Assisting the internal audit activity in performing annual reviews of governance.
         D. Working with the organization's attorneys to develop a strategy regarding current litigation,
             pending litigation, or regulatory proceedings governance.
                                                                         Answer:B

         Question: 2
         Which of the following is not an appropriate role for internal auditors after a disaster occurs?
         A. Monitor the effectiveness of the recovery and control of operations.
         B. Correct deficiencies of the entity's business continuity plan.
         C. Recommend future improvements to the entity's business continuity plan.
         D. Assist in the identification of lessons learned from the disaster and the recovery operations.
                                                                         Answer:B

         Question: 3
         A code of business conduct provides:
         A. A fraud avoidance plan that does not explicitly describe punishments for violations.
         B. A passive method of fraud deterrence.
         C. A program to anonymously report irregularities to authorities.
         D. An alternative to "tone at the top" programs.
                                                                         Answer:B

         Question: 4
         Which of the following characteristics could indicate high risk?
         A. Management decisions are made by a committee of mid to higher level management
             personnel.
         B. The company is not in a rapidly growing industry.
         C. The company's profitability is lower than the industry norm.
         D. Management turnover has been very low.
                                                                         Answer:C

         Question: 5
         Management has requested that an internal auditor serve as member of a task force that will
         review current receivables practices and make recommendations to improve processes. Which of
         the following is the most appropriate response by the internal auditor?
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         A.   Accept the assignment provided that such consulting services are defined in the charter.
         B.   Decline the assignment because participation on task forces will impair the auditor's
              objectivity in future audit engagements.
         C.   Accept the assignment if the auditor believes that it will not impair objectivity in future audit
              engagements.
         D.   Do not accept the assignment because the assignment is not part of an approved audit plan.
                                                                            Answer:A




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