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NEW QUESTION 27 A chief audit executive is preparing interview questions for the upcoming recruitment of a senior internal auditor. According to IIA guidance, which of the following attributes shows a candidate's ability to probe further when reviewing incidents that have the appearance of misbehavior?

• A. Integrity.
• B. Flexibility.
• C. Curiosity.
• D. Initiative.

Answer: C Explanation: Section: Volume E   NEW QUESTION 28 A report prepared by the internal audit activity contains several observations that disclose proprietary information regarding the organization's manufacturing process. According to the International Professional Practices Framework, which of the following is the appropriate treatment for this report?

• A. Distribute the report only to the board to protect disclosure.
• B. Remove the observations and report verbally to senior management.
• C. Require a separate non-disclosure statement from each recipient.
• D. Disclose and distribute this information in a separate report.

Answer: D Explanation: Section: Volume D Explanation/Reference:   NEW QUESTION 29 Ordinarily, which of the following would not be an objective of an internal audit quality assurance review?

• A. Ensuring the adequacy of the goals, mission and vision of the internal audit activity.
• B. Ensuring that the internal audit activity has an audit charter approved by the board of directors.
• C. Complying with specific standards for the professional practice of internal auditing.
• D. Ensuring that the internal audit activity meets the external auditor's expectations.

Answer: D Explanation: Section: Volume D   NEW QUESTION 30 According to the Standards, which of the following would least likely be considered a red flag when evaluating the risk for fraud?

• A. An employee did not approve an internal report detailing expenses for the month.
• B. Cash receipts appear to be lower than expected from an employee's cash drawer.
• C. It is alleged that an employee is receiving vendor kickbacks.
• D. Health benefits are detected to be claimed for a deceased employee.

Answer: A Explanation: Section: Volume D   NEW QUESTION 31 ...... P.S. Free & New IIA-CIA-Part2 dumps are available on Google Drive shared by ExamPrepAway: https://drive.google.com/open?id=1USRoGeKR4sADF8t2T6ssKQKREINC2ctP