IIA-CIA-PART2 Exam Questions
461 real IIA-CIA-PART2 exam questions with expert-verified answers and explanations. Page 7 of 10.
- Question #302
An internal auditor recommended that an organization implement computerized controls in its sales system in order to prevent sales representatives from executing contracts in exces...
- Question #303
In the following risk control map risks have been categorized based on the level of significance and the associated level of control. Which of the following statements is true rega...
- Question #304
In which of the following situations has an internal audit of obtained physical evidence?
- Question #305
Which of the following is an appropriate documentation of proper engagement supervision?
- Question #306
An internal auditor discovered that a new employee was granted inappropriate access to the payroll system Apparently the IT specialist had made a mistake and granted access to the...
- Question #307
The audit manager asked the internal auditor to perform additional testing because several irregularities were found in the financial information. Which of the following would be t...
- Question #308
Management requested internal audit consulting services. During fieldwork significant control issues were identified by the internal audit team. Which of the following is an approp...
- Question #309
The internal auditor and her supervisor are in dispute about a risk that was not tested during an audit of the procurement function. Which of the following tools would best support...
- Question #310
Which of the following factors would be the most critical in determining which engagements should be included in the annual internal audit plan?
- Question #311
According to IIA guidance which of the following statements is true regarding the annual audit plan?
- Question #312
Which of the following sources of testimonial evidence would be considered the most reliable regarding whether a process is effectively performed according to its design?
- Question #313
Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?
- Question #314
The following is a list of major findings in the executive summary report for an audit of the contract management process - Noncompliance with contract provisions requiring vendors...
- Question #315
Considering the five-attribute approach to documenting deficiencies in an area under review which of the following answers the question. "What should be in place?''
- Question #316
An internal auditor is examining the organization's internal control processes. Which of the following would the auditor do to test the reliability of a customer database1?
- Question #317
Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?
- Question #318
The board of directors expressed concerns about potential external risks that could impact the organization s ability to meet its annual objectives and goals The board requested co...
- Question #319
Which of the following is the primary purpose of implementing a program whereby employees are rotated from other parts of the organization into the internal audit activity?
- Question #320
During a review of data privacy an internal auditor is tasked with testing management's identification and prioritization of critical data collected by the organization. Which of t...
- Question #321
An internal auditor develops an engagement observation related to an organization's accumulation of large travel advances. The auditor observes that the organization's procedures d...
- Question #322
An organization is experiencing a significant risk that threatens its financial well-being Senior management requested that the chief audit executive (CAE) meet with them to discus...
- Question #323
The internal audit activity has become aware of public complaints regarding the sales practices of telephone marketing personnel in a large organization. The internal auditors deci...
- Question #324
An organization recently acquired a subsidiary in a new industry, and management asked the chief audit executive (CAE) to perform a comprehensive audit of the subsidiary prior to r...
- Question #325
When estimating the impact of an inherent risk, which of the following should internal auditors consider?
- Question #326
An internal auditor is asked to perform an assurance engagement in the organization's newly acquired subsidiary When developing the objectives tor the engagement which ot the follo...
- Question #327
An engagement supervisor reviewed a staff internal auditor's documentation and noted that several edits should be made. The internal audit activity uses an electronic workpaper dat...
- Question #328
Which of the following recommendation types is most likely to propose the most long-term solutions?
- Question #329
In order to obtain background information on an assigned audit of data center operations an internal auditor administers control questionnaires to select individuals who have prima...
- Question #330
Which of the following best describes the manual audit procedure known as vouching?
- Question #331
Which of the following audit steps would an internal auditor perform when reviewing cash disbursements to satisfy IIA guidance on due professional care?
- Question #332
Which of the following describes the primary objective of an internal audit engagement supervisor?
- Question #333
An internal auditor is planning to audit the organization's payroll function, which was recently outsourced. Which of the following is the most appropriate first step for the audit...
- Question #334
According to HA guidance on IT, which of the following actions would be performed as part of the "Define IT Universe" stage of the IT audit plan development process?
- Question #335
What is the best course of action for a chief audit executive if an internal auditor identifies in the early stage of an audit that some employees have inappropriate access to a ke...
- Question #336
Upon concluding the engagement fieldwork an internal auditor discusses the audit findings with operational management There is a greater likelihood that the auditor will obtain a r...
- Question #337
The chief audit executive (CAE) determined that the internal audit activity lacks the resources needed to complete the internal audit plan Which of the following would be the most...
- Question #338
What is the primary objective of an engagement supervisor's review of key activities performed during the engagement?
- Question #339
Which informal ion- gathering method would be most efficient for an internal auditor to determine whether specified control procedures are in place?
- Question #340
During follow-up. the internal auditor discovered that operational management did not implement effective actions to address a significant control breach If the issue is left unres...
- Question #341
An internal auditor has been asked to join a project team to help design controls in a software application to address specific risks that have been identified by the team Which of...
- Question #342
An internal auditor wants to identity potential ghost employees in the organization's payroll system. The auditor extracts the following data: - Human resources data with employees...
- Question #343
According to IIA guidance which of the following represents sufficient information?
- Question #344
Which of the following would be the most helpful to a chief audit executive when developing a talent management strategy?
- Question #345
An internal auditor wanted to determine whether company vehicles were being used for personal purposes She extracted a report that listed company vehicle numbers business units to...
- Question #346
According to IIA guidance which of the following statements is true regarding heat maps?
- Question #347
During an audit of suspense accounts the internal auditor found that there were no written policies on how suspense accounts should be treated. The auditor also found that suspense...
- Question #348
According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?
- Question #349
Internal audit staff lacks the expertise to perform a fraud investigation engagement stemming from a whistleblowing incident. Which of the following is the most appropriate option...
- Question #350
Senior management wants assurance that third-party contractors are following procedures as agreed with the organization. Which type of audit would be most appropriate to achieve th...
- Question #351
Which of the following is an appropriate activity when supervising engagements?