Free Access IIA.IIA-CIA-Part2.v2022-01-22.q283 Practice Test (Page 18)

Question 81

According to the International Professional Practices Framework, which of the following situations is an indicator of a healthy relationship between the audit committee and the internal audit function?

A.The CAE sends the audit committee all communications between the internal audit department and the audit client in order to keep the audit committee up to date on the engagement.

B.Whenever a potential audit finding or testing exception is first identified, the audit committee is immediately notified, as well as for any subsequent changes in the status of the engagement.

C.The chief audit executive (CAE) has direct access to the audit committee and the board but typically does not interact directly with them unless a material weakness in the control environment is identified.

D.The CAE does not distribute audit reports to the audit committee. However, the audit committee is made aware of the scope and findings of audits performed.

Question 82

Which of the following data sources would provide the least valid data for an audit of a retail store's customer service?

A.A graph that compares staffing levels for selected times with store traffic (number of customers) over the same time period.

B.A random survey of customer satisfaction given to customers as they leave the store.

C.Interviews of randomly selected service personnel regarding the quality of service that they provide.

D.A graph of customer service training across stores, comparing training with overall levels of service satisfaction.

Question 83

Which of the following actions has the least influence on the chief audit executive's development of an audit plan?

A.Input from senior management and the board.

B.An evaluation of the complexity of each audit engagement.

C.Changes in the organizations structure or budget.

D.An assessment of risk and exposures affecting the organization.

Question 84

An internal auditor has a recommendation to change operations which could potentially increase profits by $50,000. The best way to sell this recommendation to management is to:

A.Discuss it with operating supervisors who are directly affected by the change, and then with department management.

B.Wait until the exit conference to discuss it in order to ensure all affected parties are present.

C.Bring it to the audit manager, who should bring it immediately to senior management's attention.

D.Carefully work out the details of implementation before presenting it to department management.

Question 85

When determining the nature, timing, and extent of follow up, the chief audit executive considers all of the following factors except:

A.Significance of the reported observation or recommendation, degree of effort, and cost needed to correct the reported condition.

B.Impact that may result should the corrective action fail.

C.Authority and responsibility of the person required to take corrective action.

D.Complexity of the corrective action and time period involved.

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Question 85

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