Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 8)

Question 31

Which of the following steps would not be included in a program of selecting and developing human resources for an internal audit department?

A.Establishing in-house training programs and requiring continuing education for audit staff.

B.Scheduling periodic meetings with individual auditors, during which the chief audit executive provides counsel regarding each auditor's performance and professional career development.

C.Establishing an internal review team to assess the auditors' and audit department's compliance with standards, level of audit effectiveness, and compliance with departmental policy.

D.Developing specific job descriptions for audit staff, audit managers, and other auditing positions.

Question 32

An internal audit team was assigned to review the organization's information security protocol After fieldwork was completed an internal auditor identified an error in the review of security access The error could affect the overall results of the engagement Which of the following is the most appropriate course of action for the internal auditor?

A.Proceed with addressing the error and report any corrections to the engagement supervisor during the scheduled exit meeting

B.Issue the audit report to senior management on schedule but include a disclaimer about the error

C.Proceed with the scheduled closing of the engagement without consideration of the identified error

D.Inform the engagement supervisor of the error and allow the supervisor to determine the appropriate action to take

Question 33

Which of the following statements regarding organizational governance is not correct?

A.An effective internal audit function is one of the four cornerstones of good governance.

B.Those performing governance activities are accountable to the customer.

C.Accountability is one of the key elements of organizational governance.

D.Governance principles and the need for an internal audit function are applicable to governmental and not- for-profit activities.

Question 34

Which of the following statements is true regarding electronic funds transfer (EFT)?

A.EFT is a popular mechanism for improving efficiency, but results in less internal control.

B.EFT makes use of numerous automated controls, but is still vulnerable to fraudulent accounting entries.

C.EFT significantly reduces the risk of fraud by eliminating the need for authorizations.

D.EFT eliminates payment delays due mostly to the introduction of automated cash controls,

Question 35

An internal auditor is assigned to conduct an audit of security for a local area network (LAN) in the finance department of the organization. Investment decisions, including the use of hedging strategies and financial derivatives, use data and financial models which run on the LAN. The LAN is also used to download data from the mainframe to assist in decisions.
Which of the following should be considered outside the scope of this security audit engagement?

A.Interviews with users to determine their assessment of the level of security in the system and the vulnerability of the system to compromise.

B.The ability of the LAN application to identify data items at the field or record level and implement user access security at that level.

C.The level of security of other LANs in the company which also utilize sensitive data.

D.Investigation of the physical security over access to the components of the LAN.

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Question 31

Question 32

Question 33

Question 34

Question 35

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