Free Access IIA.IIA-ACCA.v2022-04-22.q201 Practice Test (Page 13)

Question 56

Which of the following is a disadvantage of selecting a commercial software package rather than developing an application internally?

A.Employee resistance to change.

B.Lack of flexibility.

C.Inadequate technical support.

D.Incompatibility with client/server technology.

Question 57

Which of the following authentication controls combines what a user knows with the unique characteristics of the user respectively?

A.Password and token

B.Fingerprint and voice recognition

C.Password and fingerprint.

D.Voice recognition and token.

Question 58

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A.The assigned internal auditor must maintain objectivity while performing the engagement.

B.The assigned internal auditor must not assume management responsibilities while performing the engagement.

C.The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

D.The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.

Question 59

Which of the following statements about internal audit's follow-up process is true?

A.The actions of external auditors and other external assurance providers is not encompassed by internal audit's follow-up process.

B.The nature, timing, and extent of follow-up for assurance engagements is standardized to ensure quality performance.

C.The follow-up process must be complete and documented in the working papers in order to conclude the engagement.

D.Internal auditors have responsibility for determining if management and the board have implemented the recommended action or otherwise accepted the risk.

Question 60

An organization is facing a financial downturn and needs to impose major budget reductions to all departments. According to MA guidance, which of the following actions is most appropriate for the board to take to evaluate the potential impact on the internal audit activity?

A.Ask the chief audit executive to determine whether budgetary limitations impede the ability of the internal audit activity to execute its responsibilities.

B.Ask management to determine which internal audit engagements are lower risk and could be considered for removal from the annual audit plan.

C.Ask appropriate stakeholders for their opinion on the potential impacts of reducing the scope of the internal audit plan.

D.Ask The human resources department to determine how the annual compensation and salary of the audit staff could be adjusted to achieve savings.

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