Free Access IIA.IIA-ACCA.v2022-04-22.q201 Practice Test (Page 18)

Question 81

According to the HA Code of Ethics, which of the following statements best describes the principle of competency?

A.Internal auditors shall perform their work in accordance with the law and make disclosures expected by the law.

B.Internal auditors shall perform their work in accordance with the Standards.

C.Internal auditors shall perform their work with honesty, diligence, and responsibility.

D.Internal auditors shall be prudent in the use of information acquired while performing their work.

Question 82

While preparing for an audit of senior management expenses, the chief audit executive (CAE) learns that management is unable to locate a number of original expense claims to support the related disbursements. She decides to defer the engagement until they can be located. Which of the following principles likely guided the CAE's decision?

A.Independence.

B.Proficiency.

C.Objectivity.

D.Due professional care.

Question 83

Which of the following most accurately describes the purpose of application authentication controls?

A.To prevent or detect errors in data processed using business applications.

B.To ensure that data input into business applications is valid, complete, and accurate.

C.To ensure that business applications are protected from unauthorized logical access.

D.To ensure the validity, accuracy, and completeness of outputs from business applications.

Question 84

Which of the following best describes the details that must be included in the quality assurance and improvement program (QAIP) report to senior management and the board?

A.The scope and frequency of internal and external assessments as well as the qualifications and independence of the assessor.

B.The number and types of people involved in the assessment, costs, and duration of the QAIP

C.The scope and cost of the QAIP. frequency of internal and external assessments, and conclusions of the assessor.

D.The scope, findings, risks, recommendations, and agreed-upon improvement actions.

Question 85

Which of the following engagement observations would provide the least motivation for management to amend or replace an existing cost accounting system?

A.The cost of rework, hidden by the current system, is 50 percent of the total cost of all services.

B.The organization is losing $1,000,000 annually because it incorrectly outsourced an operation based on information from its current system.

C.The distorted unit cost of a service is 50 percent lower than the true cost, while the true cost is 50 percent higher than the competition's cost.

D.50 percent of total organizational cost has been allocated on a volume basis.

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