Free Access IIA.IIA-CIA-Part1.v2026-07-28.q398 Practice Test (Page 52)

Question 251

Which of the following results from computer assisted audit techniques provides the most significant indication that additional audit work is needed?

A.Several exact matches were found when vendor and employee addresses were compared.

B.The sum of credit entries on the bank statement did not equal the sum of collections for the same period.

C.Sorting the check register file by vendor name identified missing sequences of check numbers.

D.Matching the accounts payable transaction file with the purchase order request file resulted in many differences between the person requesting the purchase order and the person authorizing payment.

Question 252

According to NA guidance which of the following should be documented in the internal audit chatter?

A.The performance evaluation process used by the internal audit activity

B.The risk assessment process applied by the internal audit activity

C.The nature of consulting services provided by the internal audit activity

D.The organization's internal control framework used by the internal audit activity

Question 253

According to IIA guidance, which of the following would be included in an internal audit charter to help establish the authority of the internal audit activity?

A.Outline expectations for communicating the results of all aspects of the internal audit activity.

B.Declare the internal audit activity's accountability for safeguarding assets and confidentiality.

C.Document the chief audit executive's (CAE's) reporting line

D.Document agreement between the CAE and the individual to whom the CAE reports

Question 254

Which of the following needs to be established prior to undertaking an assessment of the quality assurance and improvement program?

A.External assessment resources

B.Remediation timeframes.

C.Department performance standards.

D.Nonconformance disclosures.

Question 255

If an engagement client disputes that a specific action or process is within the scope of the internal audit activity,what would be the most appropriate way for the internal audit activity (IAA) to respond?

A.Terminate only the specific action or process with which the client disagrees and work to determine a substitute function that will not impede further IAA or the client-audit relationship.

B.Refer the client to the IAA's charter and the approved yearly audit plan,which includes the areas designated for audit in the current time period.

C.Seek the approval of senior management or the board in mediation,allowing an overseer to clarify the scope of the audit engagement for the client.

D.Terminate the audit engagement in full because an operational audit will not be productive without the client's cooperation.

Other Version: 5408IIA.IIA-CIA-Part1.v2025-05-21.q605; 7464IIA.IIA-CIA-Part1.v2024-09-23.q699; 3503IIA.IIA-CIA-Part1.v2023-11-09.q158; 3935IIA.IIA-CIA-Part1.v2023-04-17.q104; 8512IIA.IIA-CIA-Part1.v2023-03-29.q231; 5383IIA.IIA-CIA-Part1.v2023-02-22.q207; 5803IIA.IIA-CIA-Part1.v2023-02-14.q152; 5536IIA.IIA-CIA-Part1.v2023-02-01.q147; 4674IIA.IIA-CIA-Part1.v2022-07-16.q118; 5840IIA.IIA-CIA-Part1.v2022-02-22.q141; 126IIA.Prepawayete.IIA-CIA-Part1.v2021-09-10.by.earl.163q.pdf

Latest Upload: 133Salesforce.Data-Architect.v2026-09-29.q136; 150Huawei.H19-321.v2026-09-29.q100; 116SAP.C_S4CPB.v2026-09-28.q7; 130CMAA.Construction-Manager.v2026-09-28.q23; 145PaloAltoNetworks.XDR-Engineer.v2026-09-28.q50; 151Anthropic.CCAR-F.v2026-09-27.q53; 176Huawei.H12-711_V4.0.v2026-09-27.q115; 137Fortinet.NSE6_FNC_AD-7.6.v2026-09-26.q46; 163PaloAltoNetworks.SSE-Engineer.v2026-09-25.q44; 300Oracle.1z0-071.v2026-09-25.q398

Question 251

Question 252

Question 253

Question 254

Question 255

Download PDF File