Free Access IIA.IIA-CIA-Part1.v2022-07-16.q118 Practice Test (Page 4)

Question 11

An internal auditor is planning an audit of an organization where temporary employees are
suspected of receiving pay for hours they have not worked. Which of the following tasks should not be performed at this stage in the audit?

A.Obtaining a copy of the contract between the organizations and the temporary employment agency.

B.Interviewing the manager who requested the audit engagement.

C.Interviewing shift supervisors about their employees' attendance.

D.Preparing an engagement program.

Question 12

A staff auditor, nearly finished with an audit engagement, discovers that the director of marketing has a gambling habit. The gambling issue is not directly related to the existing engagement, and there is pressure to complete the current engagement. The auditor notes the problem and forwards the information to the chief audit executive, but performs no further follow-up.
Which of the following statements is true about the auditor's actions?

A.They are in violation of the IIA Code of Ethics because the auditor withheld meaningful information.

B.They are in violation of the Standards because the auditor did not properly follow up on a red flag that might indicate the existence of fraud.

C.They are in violation of neither the IIA Code of Ethics nor the Standards.

D.They are not in violation of the Standards but are in violation of the IIA Code of Ethics.

Question 13

Which of the following measurements could an auditor use in an audit of the efficiency of a motor vehicle inspection facility?

A.The average amount of fees collected per cashier.

B.The number of cars inspected per inspection agent.

C.The ratio of cars rejected to total cars inspected.

D.The total number of cars approved.

Question 14

Which of the following procedures would be most effective in detecting fraud in electronically-submitted claims to insurance companies?

A.Creating a monitoring program that detects unusual claims to be investigated by the claims department.

B.Creating batch controls over all claims arriving from a particular organization and process those claims separately.

C.Using generalized audit software to match the claimant identification number with a master list of valid policyholders.

D.Testing the accuracy of processing by using integrated test facilities.

Question 15

The primary reason that a chief audit executive (CAE) reviews external audit management
letters and management response is to:

A.Check the effectiveness of external audit resources used.

B.Ensure that comments in the letter are supported by evidence.

C.Select areas to emphasize in future internal audit engagements.

D.Verify that there has been no duplication of internal audit work.

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Question 11

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