Free Access IIA.IIA-CIA-Part1.v2023-04-17.q104 Practice Test (Page 4)

Question 11

Which of the following factors affects the control risk of a company?

A.Unusual pressures on management.

B.Segregation of duties.

C.Potential problems like technological obsolescence.

D.Complex accounts that require expert valuations.

Question 12

According to IIA guidance, which of the following statements is true regarding due professional care?

A.Due professional care is displayed during a consulting engagement when the internal auditor focuses on potential benefits of the engagement rather than the cost.

B.Internal auditors must exercise due professional care to Insure that all significant risks will be identified,

C.Internal auditors must apply the care and skill expected of a reasonably prudent and competent internal auditor

D.Due professional care requires the internal auditor to conduct extensive examinations and verifications to ensure fraud does not exist,

Question 13

According to IIA guidance, which of the following are macro-level audit activities performed for an assurance engagement of the purchasing department?
1. Obtain and review all purchasing-related audit reports issued within the past year.
2. Meet with the quality assurance group to discuss its previous reports of any purchasing-related findings.
3. Review a memo written by the purchasing manager that outlines ongoing problems with the purchasing software.
4. Request a copy of the report from a purchasing audit conducted last year by an external service provider.

A.1 and 2.

B.1 and 3.

C.2 and 4.

D.3 and 4.

Question 14

Which of the following statements best describes the competency requirement for an auditor regarding fraud risks encountered in an engagement execution?

A.The auditor is not expected to have any competency requirement regarding fraud since the role of investigating and detecting fraud belongs to other functions in the organization.

B.The auditor must be able to have an appreciation of the fundamentals of fraud detection and investigation techniques.

C.The auditor should be able to have comparable competencies of a person whose primary responsibility is detecting and investigating fraud.

D.The auditor must have sufficient knowledge to evaluate the risk of fraud and the manner in which it is managed by the organization.

Question 15

Which of the following would be most relevant regarding the internal control environment?

A.Comparing and validating internal performance with external benchmarking.

B.Documenting the organizational structure.

C.Maintaining and reviewing detailed financial records.

D.Assessing controls over computerized applications.

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Question 11

Question 12

Question 13

Question 14

Question 15

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