Free Access IIA.IIA-CIA-Part1.v2022-02-22.q141 Practice Test (Page 8)

Question 31

Which of the following would be an appropriate outcome of a quality assurance and improvement program in an internal audit activity?
1. Modification of resources.
2. Corrections to procedures.
3. Changes in processes.
4. Implementation of new technology.

A.1, 2, 3, and 4

B.3 and 4 only

C.2 and 4 only

D.1, 2, and 3 only

Question 32

Performing a monthly analysis of potential duplicate invoices paid to suppliers is an example of which type of fraud control?

A.Preventive control.

B.Corrective control.

C.Proactive control.

D.Detective control.

Question 33

An internal auditor is reviewing employee travel data to identify opportunities to cut costs while ensuring adequate participation at conferences to support the organization's mission. Which of the following pieces of evidence would be sufficient for completing this task?

A.A log of employee travel requests, which include the title of each conference, the conference objectives, anticipated dates of travel, and estimated costs.

B.A log from the last year that includes dates of travel, conference titles, and conference objectives, all of which correspond with employee names and costs per trip.

C.A log of conferences titles, dates of travel for each employee, and a detailed summary of conference objectives and how they relate to the organization's mission needs.

D.A log that includes titles of conferences that all employees were invited to attend in the last year, along with the dates of those conferences and average costs per traveler.

Question 34

According to IIA guidance,which of the following is least compliant with the requirements regarding an internal auditor's need for objectivity?

A.An internal auditor performed an assurance engagement for the effectiveness of accounts payable access controls,one of which he previously helped to design.

B.An internal auditor participated in an audit of controls around absenteeism,despite providing some consultation on controls in this area earlier in the year.

C.An internal auditor assessed the effectiveness of controls over payroll software,which he had helped implement with a previous employer.

D.An internal auditor,previously employed in the quality assurance operations area,performed a consulting engagement for the operations manager.

Question 35

Which of the following would provide the best assessment of an organization's ethical climate?

A.Clarity and consistency of consequences imposed by the board of directors for ethical violations.

B.Evidence of training provided to the board of directors on ethical issues.

C.Number of years that directors have been appointed to the board.

D.Frequency of fraud reported and results of subsequent investigations.

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Question 31

Question 32

Question 33

Question 34

Question 35

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