Free Access IIA.IIA-CIA-Part1.v2023-03-29.q231 Practice Test (Page 3)

Question 6

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 7

An internal auditor has completed an assurance engagement. Which of the following is most likely true regarding the engagement?

A.During audit planning the auditor provided the client with the scope of the engagement for their agreement

B.The results of tie engagement were included m a written report mat was issued to the cleint who requested me engagement

C.During audit planning the auditor determined that the engagement scope would include a review of the security and privacy of payroll records

D.The client requested the review of a new payroll system in order to improve the security of fie system

Question 8

According to the 11A Code of Ethics, which of the following is required with regard to communicating results?

A.The internal auditor should disclose all material information obtained by the date of the final engagement communication.

B.The internal auditor should obtain all material information within the established time and budget parameters.

C.The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization.

D.The internal auditor should reveal material facts that could potentially distort the reporting of activities under review.

Question 9

Management assessed the organization's risk of expanding operations into a new, but volatile, region and began looking for a compatible local partner to manage sales and distribution. Which of the following best describes this risk management technique?

A.Acceptance.

B.Sharing

C.Reduction.

D.Avoidance.

Question 10

According to the Standards, which of the following is a requirement for internal audit professional development plans?

A.Plans must include rotating audit areas so that auditors acquire business knowledge to be efficient in performing engagements.

B.Plans must ensure that staff development activities are based primarily on the skills and competencies needed to complete the audit plan.

C.Plans must include a path to certification so that each internal auditor has a certification in auditing finances.

D.Plans must include rotating auditors out into business units for temporary assignments so they can obtain more business knowledge.

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