Free Access IIA.IIA-CIA-Part2.v2022-01-22.q283 Practice Test (Page 26)

Question 121

While preparing the annual audit plan, the newly assigned chief audit executive (CAE) learns that the organization has not yet implemented a risk framework. Which of the following would be the most appropriate action for the CAE to take regarding potential engagements?

A.Use the previous three-year audit plan to extrapolate potential engagements for the upcoming year's schedule of engagement.

B.Consult with senior management and the board and make adjustments regarding risk.

C.Prioritize the engagements that were not done in previous years and schedule them for the upcoming year.

D.Review all outstanding recommendations from prior audit engagements and focus on them in the upcoming year.

Question 122

Which of the following is not true regarding the management of internal audit resources?

A.A minimum level of information technology knowledge is necessary.

B.The adequacy of internal audit resources is ultimately a board responsibility.

C.Resources include external service providers and computer-assisted audit techniques.

D.Skills availability must be aligned with financial constraints.

Question 123

The most common motivation for management fraud is the existence of:

A.Vices, such as a gambling habit.

B.Job dissatisfaction.

C.Financial pressures on the organization.

D.The challenge of committing the perfect crime.

Question 124

Which of the following would not be an appropriate step for an internal auditor to perform during an assessment of compliance with an organization's privacy policy?

A.Evaluate the organization's privacy policy to determine if appropriate information is covered.

B.Evaluate the government's security measures related to confidential information received from the organization.

C.Determine who can access databases containing confidential information.

D.Analyze access to permanent files and reports containing confidential information.

Question 125

When conducting research, which of the following is most important?

A.Using computer databases or the Internet to find all relevant sources.

B.Providing documentation of the reference sources.

C.Presenting only those facts that support the conclusion.

D.Presenting all contrary views to balance the opinion.

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Question 121

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Question 125

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