Free Access IIA.IIA-CIA-Part2.v2022-01-22.q283 Practice Test (Page 23)

Question 106

It is close to the fiscal year end for a government agency, and the chief audit executive (CAE) has the following items to submit to either the board or the chief executive officer (CEO) for approval. According to IIA guidance, which of the following items should be submitted only to the CEO?

A.The internal audit risk assessment and audit plan for the next fiscal year.

B.The internal audit budget and resource plan for the coming fiscal year.

C.A request for an increase of the CAE's salary for the next fiscal year.

D.The evaluation and compensation of the internal audit team.

Question 107

An internal auditor wants to determine whether employees are complying with the information security policy, which prohibits leaving sensitive information on employee desks overnight. The auditor checked a sample of
90 desks and found eight that contained sensitive information. How should this observation be reported, if the organization tolerates 4 percent noncompliance?

A.The incidents of noncompliance exceed the tolerance level and should be included in the final engagement report.

B.The incidents of noncompliance fall outside the acceptable tolerance limit and require immediate corrective action, as opposed to reporting.

C.The matter does not need to be reported, because the noncompliant findings fall within the acceptable tolerance limit.

D.The deviations are within the acceptable tolerance limit, so the matter only needs to be reported to the information security manager.

Question 108

Which of the following conditions are necessary for successful change management?
1.Decisions and necessary actions are taken promptly.
2.The traditions of the organization are respected.
3.Changes result in improvement or reform.
4.Internal and external communications are controlled.

A.1 and 3

B.1 and 2

C.2 and 3

D.2 and 4

Question 109

Which of the following is the best approach for obtaining feedback from engagement clients regarding the quality of internal audit work?

A.Provide questionnaires to engagement clients at the beginning of each engagement and request that the clients complete and return them after the engagements.

B.Ask questions during the exit interviews and send copies of the documented responses to the clients.

C.Distribute questionnaires to selected engagement clients shortly before preparing the internal audit annual activity report.

D.Call engagement clients after the exit interviews and send copies of the documented responses to the clients.

Question 110

Which of the following conditions is the strongest indicator of possible fraud?

A.An assistant treasurer who refuses to take vacations.

B.Independent reconciliations of subsidiary to general ledgers that are not always completed on a timely basis.

C.A condition of excess manufacturing waste material.

D.A manager who is often over budget at the end of a reporting period.

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Question 106

Question 107

Question 108

Question 109

Question 110

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