Free Access IIA.IIA-CIA-Part1.v2022-07-16.q118 Practice Test (Page 21)

Question 96

Which of the following is not an appropriate activity for internal auditors to perform?

A.Implement solutions for specific organizational problems.

B.Highlight matters that require management's attention.

C.Recommend management seek a consulting firm to advise on outsourcing.

D.Accumulate data, obtain varying views, and report information to senior management.

Question 97

Which of the following is correct regarding the implementation of a quality assurance and improvement program for the internal audit function?

A.The chief audit executive can establish a formal quality assurance and improvement program that is led by an audit manager.

B.An internal audit function that is fully complying with internal assessment of quality can confidently claim it is performing in conformity with the International Professional Practices Framework.

C.A quality assurance and improvement program is applicable depending on the size and complexity of the audit function.

D.The board has the primary responsibility for implementation of a robust quality assurance and improvement program for internal audit.

Question 98

An internal auditor wants to use ratio analysis to examine efficiencies in an organization's accounting department. Which of the following statements identifies a weakness of ratio analysis that should be considered by the auditor?

A.It utilizes financial information that may not have been checked for validity and reliability.

B.It is only helpful for making comparisons across industries.

C.It requires a substantial investment of money.

D.Computer software is required in order to draw conclusions from the data.

Question 99

What is the purpose of a secondary control?

A.lt combines with other controls to help reduce significant risk exposures to an acceptable level.

B.It partially reduces the residual risk level when a key control does not operate effectively.

C.It replaces primary controls that are either ineffective or cannot fully mitigate a risk.

D.It helps to ensure the completeness and accuracy of automated controls in a system environment.

Question 100

According to IIA guidance, which of the following is the best example of a system application control?

A.A system development life cycle control.

B.A program change management control.

C.A physical security control over a data center.

D.An input control over data integrity.

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Question 96

Question 97

Question 98

Question 99

Question 100

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