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  3. CIA-III

Financial CIA-III Exam (page: 9)
Financial The Certified Internal Auditor Part 3
Updated on: 15-Feb-2026

Viewing Page 9 of 312
CIA-III PDF 1554 Questions

Why have many European Union countries not adopted ISO 14000 environmental standards?

  1. Following ISO 14000 standards will not reduce monitoring and inspection by regulatory agencies.
  2. Individual European Union countries' standards are typically more strict than ISO 14000 standards
  3. Regulators are permitted to use voluntary audits as a basis for punitive action.
  4. ISO 14000 standards will not make it easier to do business across borders.

Answer(s): B

Explanation:

Some European countries already have environmental systems in place, and individual countries' standards are typically more strict than the ISO 14000 standards. Furthermore, the relationship of these single-country standards with ISO 14000 is unclear.



Which of the following is not required by ISO 9000 standards?

  1. Establishment of a quality management system.
  2. Creation of an internal audit system.
  3. Consistent high quality products.
  4. Onsite inspections by a registrar.

Answer(s): C

Explanation:

ISO 9000 is a set of generic standards for establishing and maintaining a quality system within an entity. The standards provide no basis for judging the quality of the end product. The marketplace makes this determination. The objective of ISO 9000 standards is to ensure consistent quality.



Which of the following statements is not true regarding ISO 9000 standards?

  1. Compliance with the standards is voluntary.
  2. The ISO 9000 standards are revised every 5 years to account for technical and market developments.
  3. The objective of ISO 9000 standards is to ensure high quality products and services.
  4. ISO 9000 is a set of generic standards for establishing and maintaining a quality system within an entity

Answer(s): C

Explanation:

The objective of ISO 9000 standards is to ensure consistent quality even if the quality poor. The market determines the quality of the result.



What ensures that an entity is complying with the documented quality management system (QMS) procedures and ISO 9000 standards?

  1. An internal audit system.
  2. The registrar.
  3. Onsite inspections by an external auditor.
  4. Management commitment.

Answer(s): A

Explanation:

An important requirement of the ISO 9000 standards is an internal audit system. Internal audits ensure that the entity is complying with the documented QMS procedures and ISO 9000 standards.



Which of the following is a major element of the ISO 9000 quality management system standards?

  1. The principle that improved employee satisfaction will lead to increased productivity.
  2. The attitude and actions of the board and management regarding the significance of control within the organization.
  3. The assessment of the risk that objectives are not achieved.
  4. A requirement for organizations to monitor information on customer satisfaction as a measure of performance.

Answer(s): D

Explanation:

ISO 9000:2008 provides a model for quality assurance programs. It requires an entity to demonstrate its ability to increase customer satisfaction through improving the QMS and ensuring conformity with requirements.



Viewing Page 9 of 312



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