Free Access IIA.IIA-CIA-Part1.v2025-05-21.q605 Practice Test (Page 91)

Question 446

After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

A.To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.

B.At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.

C.In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.

D.In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.

Question 447

A production division received 45 responses to a customer-service survey distributed to 100 purchasing departments randomly selected from all customers who made purchases in the prior 12 months. Which of the following is the most likely reason that the division manager would be concerned about nonresponse bias in this situation?

A.The sample means and standard errors are more difficult to compute.

B.Those who did not respond may be systematically different from those who did.

C.The sample size is too small.

D.Confidence intervals are narrower.

Question 448

An auditor is using audit software to check inventory accuracy. Which of the following would be an indicator of poor input edit controls?

A.Negative quantities on hand.

B.Total dollar values of zero for some parts.

C.Alpha characters in the field for order lead time.

D.Reorder levels set too high.

Question 449

Which of the following statements is true regarding corporate social responsibility (CSR)?

A.Many of the areas explored by CSR are normally included in an audit universe or annual audit plan

B.Despite significant corporate resources spent on CSR reporting investors generally do not rely on CSR information

C.Unlike many other areas of reporting responsibilities impacting stakeholders, CSR is largely voluntary

D.Typically operating management does not have a major role to play based on the public nature of reporting

Question 450

A product manager occasionally overrides established purchasing policies in order to expedite the introduction of new products in a competitive industry. The manager's overrides are:

A.Unacceptable as they are not consistent with the purchasing policy.

B.Acceptable due to the highly competitive nature of the industry.

C.Only acceptable if the override is within the manager's spending limit.

D.Only acceptable if a policy governing such overrides is in place and they are reported.

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Question 446

Question 447

Question 448

Question 449

Question 450

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