Free Access IIA.IIA-CIA-Part1.v2024-09-23.q699 Practice Test (Page 141)

Question 696

During an audit of an organization's accounts payable area, an internal auditor identified anomalies in the information examined that may indicate potential fraud. Which test should the auditor perform first to verify this?

A.Verify the completeness and integrity of the data being analyzed.

B.Identify duplicated organizational transactions.

C.Analyze all transactions within the targeted area.

D.Check control totals that have may have been falsified.

Question 697

What is the main difference between a consulting engagement versus an assurance engagement?

A.Internal auditors may assume management responsibilities.

B.Internal auditors must maintain objectivity while performing their work.

C.The nature of services provided are defined in the internal audit charter.

D.The objectives and scope of the engagement typically are directed by management.

Question 698

An organization has implemented a new automated payroll system that contains a table of pay rates that are matched to employee job classifications. Which control should an internal auditor suggest in order to ensure that the table is updated correctly, and is used only for valid pay changes?

A.Restrict data-table access from management and line supervisors who have the authority to determine pay rates.

B.Require a supervisor in the department, who has the ability to change the table, to compare the changes to a signed management authorization.

C.Ensure that adequate edit and reasonableness checks are built into the automated system.

D.Require a manager, who is independent of the system and who cannot change the table, to authorize and sign-off on any employee pay changes.

Question 699

Which of the following offers the best evidence that the internal audit activity has achieved organizational independence?

A.An independent third party has assessed the organization's system of internal controls to be adequate and effective,

B.The chief audit executive reports both functionally and administratively to the CEO.

C.The internal audit charter is drafted properly and approved by the appropriate parties.

D.The mission statement and strategy of the internal audit activity demonstrates alignment to organizational objectives.

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Question 696

Question 697

Question 698

Question 699

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