Free Access IIA.IIA-CIA-Part1.v2022-07-16.q118 Practice Test (Page 10)

Question 41

Which of the following methods is not valid for completing continuing professional education hours?

A.Completing all audit engagements in accordance with the Standards.

B.Publishing an article on the organization's internal audit department.

C.Attending technical session meetings held by state auditing organizations.

D.Participating in a formal in-house training program.

Question 42

Why are preventative controls generally preferred to detective controls?

A.Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.

B.Because preventive controls are more sensitive and identify more exceptions than detective controls.

C.Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.

D.Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.

Question 43

Which of the following factors have the greatest influence on the independence of the internal audit activity?

A.Employee incentives and self review of the internal audit activity.

B.Quality assessments and cultural biases of the internal audit activity.

C.Organizational positioning and scope control of the internal audit activity.

D.Rotational assignments and familiarity of the internal audit activity.

Question 44

According to IIA guidance, which of the following best describes internal auditors' responsibility regarding fraud?

A.Internal auditors are responsible for ensuring that fraud does not occur.

B.Internal auditors should take a leading role in investigating all fraud-related cases.

C.Internal auditors should report all fraud cases to law enforcement agents, in accordance with the Code of Ethics.

D.Internal auditors must have sufficient knowledge to evaluate the risk of fraud.

Question 45

Which of the following factors should be considered when determining the appropriate combination of manual techniques and computer-assisted audit techniques (CAATs) to be used during an audit?
1. Acceptance of CAATs findings by entity management.
2. Computer knowledge and expertise of the auditor.
3. Time constraints.
4. Level of audit risk.

A.2, 3, and 4

B.2 and 3 only

C.1 and 4

D.1, 2, and 3

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