IIA-CIA-PART2 Exam Questions

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...

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...

In which of the following situations has an internal audit of obtained physical evidence?

Which of the following is an appropriate documentation of proper engagement supervision?

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...

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...

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...

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...

Which of the following factors would be the most critical in determining which engagements should be included in the annual internal audit plan?

According to IIA guidance which of the following statements is true regarding the annual audit plan?

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?

Which of the following internal control attributes should internal auditors consider testing during a review of the board of directors?

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...

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?''

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?

Which of the following is the most appropriate approach for the internal audit activity to follow up on management action plans?

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...

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?

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...

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...

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...

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...

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...

When estimating the impact of an inherent risk, which of the following should internal auditors consider?

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...

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...

Which of the following recommendation types is most likely to propose the most long-term solutions?

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...

Which of the following best describes the manual audit procedure known as vouching?

Which of the following audit steps would an internal auditor perform when reviewing cash disbursements to satisfy IIA guidance on due professional care?

Which of the following describes the primary objective of an internal audit engagement supervisor?

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...

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?

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...

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...

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...

What is the primary objective of an engagement supervisor's review of key activities performed during the engagement?

Which informal ion- gathering method would be most efficient for an internal auditor to determine whether specified control procedures are in place?

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...

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...

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...

According to IIA guidance which of the following represents sufficient information?

Which of the following would be the most helpful to a chief audit executive when developing a talent management strategy?

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...

According to IIA guidance which of the following statements is true regarding heat maps?

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...

According to the MA guidance, which of the following does the engagement work program test in a review of an organizational process?

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...

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...

Which of the following is an appropriate activity when supervising engagements?