Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 3)

Question 6

An auditor for a large wholesaler is evaluating the controls over the approval and oversight of credit sales. Which of the following procedures would be a control weakness?

A.The credit department is responsible for approving shipments to all customers.

B.The sales department is responsible for determining the credit ratings of customers.

C.The finance committee of the board of directors periodically reviews credit standards.

D.Customers who fail to meet credit requirements must pay cash for shipments upon delivery.

Question 7

Which of the following would not be considered part of preliminary survey of an engagement area?

A.Interviews with individuals affected by the entity.

B.Functional walk through test.

C.Analytical reviews.

D.Sampling scope.

Question 8

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 the engagement were included in a written report that was issued to the client who requested the 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 the system

Question 9

Which of the following is correct regarding the implementation of a quality assurance and improvement program for the internal audit function?

A.A quality assurance and improvement program is applicable depending on the size and complexity of the audit function.

B.An internal audit function that is fully complying with internal assessment of quality can confidently claim it is performing in conformity with the International Professional Practices Framework.

C.The board has the primary responsibility for implementation of a robust quality assurance and improvement program for internal audit.

D.The chief audit executive can establish a formal quality assurance and improvement program that is led by an audit manager.

Question 10

In order to effectively handle conflict between audit team members, an audit team leader should:

A.Ask one of the team members to resolve the issue by being more conciliatory.

B.Transfer one of the team members to another assignment.

C.Be assertive and keep the team members focused on a resolution.

D.Avoid addressing the conflict until the leader is sure that there is a problem.

Other Version: 5407IIA.IIA-CIA-Part1.v2025-05-21.q605; 7462IIA.IIA-CIA-Part1.v2024-09-23.q699; 3502IIA.IIA-CIA-Part1.v2023-11-09.q158; 3935IIA.IIA-CIA-Part1.v2023-04-17.q104; 8512IIA.IIA-CIA-Part1.v2023-03-29.q231; 5381IIA.IIA-CIA-Part1.v2023-02-22.q207; 5803IIA.IIA-CIA-Part1.v2023-02-14.q152; 5535IIA.IIA-CIA-Part1.v2023-02-01.q147; 4666IIA.IIA-CIA-Part1.v2022-07-16.q118; 5836IIA.IIA-CIA-Part1.v2022-02-22.q141; 126IIA.Prepawayete.IIA-CIA-Part1.v2021-09-10.by.earl.163q.pdf

Latest Upload: 148Huawei.H19-321.v2026-09-29.q100; 114SAP.C_S4CPB.v2026-09-28.q7; 129CMAA.Construction-Manager.v2026-09-28.q23; 137PaloAltoNetworks.XDR-Engineer.v2026-09-28.q50; 147Anthropic.CCAR-F.v2026-09-27.q53; 171Huawei.H12-711_V4.0.v2026-09-27.q115; 134Fortinet.NSE6_FNC_AD-7.6.v2026-09-26.q46; 162PaloAltoNetworks.SSE-Engineer.v2026-09-25.q44; 300Oracle.1z0-071.v2026-09-25.q398; 142Salesforce.Analytics-Con-301.v2026-09-25.q44

Question 6

Question 7

Question 8

Question 9

Question 10

Download PDF File