Research & Evidence-Based Practice Flashcards
7 cards from real Certified Internal Auditor practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.
Read the first 7 Research & Evidence-Based Practice flashcards as text
Which IIA document provides the authoritative definition of internal auditing and the core principles guiding the profession?
Answer: International Professional Practices Framework (IPPF)
The IPPF is the authoritative framework that includes the definition of internal auditing, Code of Ethics, Standards, and implementation guidance.
An auditor wants to assess whether expense reimbursements follow a normal distribution. Which tool is MOST appropriate?
Answer: Histogram with normality test
A histogram visualizes the distribution shape, and paired with a statistical normality test (e.g., Shapiro-Wilk), it directly assesses whether data follows a normal distribution.
When benchmarking audit findings against industry peers, the MOST significant limitation is:
Answer: Peer data may not be comparable due to differences in size, structure, or risk appetite
Differences in organizational size, business model, risk tolerance, and reporting practices can make peer benchmarks misleading if applied without careful contextualization.
A 'gap analysis' in the context of internal audit research is used to:
Answer: Identify the difference between current practices and desired or required standards
Gap analysis compares the current state of controls or processes against a benchmark or standard to identify areas requiring improvement.
Which of the following BEST illustrates the use of deductive reasoning in an audit?
Answer: Applying a known control standard to assess whether a specific control meets requirements
Deductive reasoning moves from a general principle (the standard) to a specific conclusion (whether this control meets it), which is a top-down logical process.
In a survey used to gather audit evidence, which factor MOST threatens the validity of responses?
Answer: Leading questions that suggest a desired answer
Leading questions bias respondents toward a particular answer, undermining the validity and objectivity of the data collected.
An internal auditor reviews academic journals and professional publications before beginning a fraud risk assessment. This practice PRIMARILY supports:
Answer: Development of an informed, evidence-based audit program
Reviewing current research and professional literature before fieldwork ensures the audit program is grounded in the latest knowledge about fraud schemes, red flags, and effective procedures.