Free Access IIA.IIA-CIA-Part2.v2022-01-22.q283 Practice Test (Page 8)

Question 31

Which of the following factors would not be considered in determining appropriate follow-up procedures?

A.The significance of the audit finding.

B.The availability of funds in the audited department's budget to correct the reported condition.

C.The potential consequences if the corrective action fails.

D.The effort and cost needed to correct the reported condition.

Question 32

An internal auditor collected several employee testimonials Which of the following is the best action for the internal auditor to take before drawing a conclusion?

A.Ensure the testimonials are well documented

B.Substantiate the testimonials with physical or documentary evidence

C.Review the testimonials with the interviewed employees

D.Corroborate testimonials with the results from other soft control techniques

Question 33

According to the Standards, which of the following is applicable to the internal audit activity's quality assurance and improvement program?

A.Periodic monitoring of the internal audit activity should be done.

B.All aspects of the internal audit activity should be evaluated.

C.An external assessment should be obtained every three years.

D.The review of assurance services should be the primary focus.

Question 34

According to the Standards, which of the following best describes what must be agreed upon to establish an understanding with clients prior to starting a consulting engagement?

A.The engagement objectives, scope, and time frame to complete the engagement.

B.The engagement objectives, scope, respective responsibilities, and other client expectations.

C.The engagement objectives, access to clients records, and expectations.

D.The engagement scope, opportunities for making significant improvements, and client expectations.

Question 35

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

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

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

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

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

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Question 31

Question 32

Question 33

Question 34

Question 35

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