Free Access IIA.IIA-CIA-Part1.v2023-02-22.q207 Practice Test (Page 16)

Question 71

An accounts payable clerk has recently transferred Into the internal audit activity and has been assigned to an engagement related to accounts payable processes for which he was previously responsible Which of the following is the best action for the new internal auditor to take?

A.If it is an assurance engagement accept the assignment becausethe chief audit executive had knowledge of the internal auditor's previous role when this engagement was assigned

B.If it is an assurance engagement accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

C.If it is a consulting engagement decline the assignment and ask to be reassigned, because in a consulting engagement the auditor must not assess operations for areas in which they were previously responsible

D.If it is a consulting engagement accept the assignment because direct knowledge of the existing accounts payable processes will provide depth and add more value

Question 72

To encourage internal audit objectivity, which of the following is an appropriate policy the chief audit executive should establish?

A.To receive an outstanding performance rating, internal auditors are required to generate audit findings.

B.Internal auditors should report their audit findings directly to the audit committee.

C.Prior to hiring a new internal auditor, the chief audit executive must determine whether the auditor owns stock in the organization.

D.Internal auditors are permitted to audit an entity managed by a close friend or relative, as long as they notify the chief audit executive.

Question 73

An internal auditor observed that sales staff are able to modify or cancel an order in the system prior to shipping* She wonders whether they can also modify orders after shipping. Which of the following types of controls should she examine?

A.General IT controls.

B.Application controls.

C.Batch controls.

D.Logical access controls

Question 74

During a quality assessment of the internal audit activity an auditor is assessing whether the independence of the internal audit activity is at risk of being compromised. According to IIA guidance, which of the following would provide the best source of evidence for such an assessment?

A.The internal audit charter as endorsed by the organization's governing body

B.An assessment of the scope of the audit work performed by the internal au<M activity

C.An organizational chart showing the reporting line of the chief audit executive to the CEO

D.A review of the audit opinions issued from a sample of recent audit engagements

Question 75

Which of the following skills is most important for an internal auditor who facilitates control self-assessment workshops to possess?

A.Collaboration skills.

B.Project management skills.

C.Process analysis skills.

D.Groupthink.

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