Free Access IIA.IIA-CIA-Part1.v2022-02-22.q141 Practice Test (Page 3)

Question 6

In which of the following circumstances would an internal auditor not need to search for other signs of fraud?

A.The organization has an unusually high increase in costs.

B.There are several substantial weaknesses with the internal control structure.

C.Management institutes a policy of paying vendors promptly in order to avoid incurring penalty charges.

D.One of the employees seems to have had a dramatic increase in their standard of living.

Question 7

According to the Standards, for how long should internal auditors who have previously performed or had management responsibility for an operation wait to become involved in future internal audit activity with that same operation?

A.Six months.

B.Three months.

C.Two years.

D.One year.

Question 8

Which of the following policies exemplifies a control weakness in the approval and oversight of credit sales?

A.The finance committee of the board of directors periodically reviews credit standards.

B.The head of the sales department can authorize credit lines for large customers.

C.Customers who fail to meet credit requirements must pay cash for shipments upon delivery.

D.The credit department is responsible for approving shipments to all customers.

Question 9

Which of the following situations would most likely result in the auditor in charge (AIC) recommending that the staff auditor further investigate non-compliant items?

A.A staff auditor conducted a test of statistical sample items, the results of which fall below the acceptable error rate by less than one percentage point.

B.A staff auditor conducted a test of 25 non-statistical sample items, selected judgmentally, and 5 are not in compliance with organizational policy.

C.A staff auditor conducted a test of 85 non-statistical sample items, selected randomly, and 5 are not in compliance with organizational policy.

D.Before the staff auditor conducted a test of statistical sample items, the AIC was already aware of underlying control weaknesses.

Question 10

Which of the following is true of a horizontal flowchart as compared to a vertical flowchart?

A.It provides more room for written descriptions that parallel the symbols.

B.It brings into sharper focus the assignment of duties and independent checks on performance.

C.It is usually longer.

D.It does not provide as broad a picture at a glance.

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