Free Access IIA.IIA-CIA-Part2.v2022-07-26.q511 Practice Test (Page 28)

Question 131

Which of the following is the most important concept to be included in a consulting engagement agreement?

A.Define the duties and responsibilities needed from management to perform the engagement.

B.Disclose the fact that auditors who perform the work may not be subject matter experts in the topic of the review.

C.Clarify that matters discovered during the engagement may also be reported to senior management and the audit committee.

D.Disclose the fact that follow-up reviews may be conducted to ensure that recommendations are implemented adequately.

Question 132

Which of the following is the most appropriate step for the chief audit executive to take in order to avoid defamation of character of the principal suspect in a fraud investigation?

A.Restrict the use of potentially damaging words to privileged reports or discussions.

B.Label all workpapers, reports, and correspondence of the internal audit activity as private.

C.Restrict discussions of the fraud to members of management who express an interest in the investigation.

D.Destroy all investigation workpapers and reports if the fraud cannot be proven.

Question 133

While performing an audit of the human resources department, an internal auditor discovered unencrypted files containing the personal information of employees stored on a public shared drive. According to IIA guidance, which of the following actions by the auditor would be the most appropriate?

A.Communicate the issue to the chief audit executive as well as IT and legal departments.

B.Remove the files containing the social security numbers and personal information.

C.Immediately review the audit logs to see if anyone has accessed this information and follow-up.

D.Change permissions to the shared drive to only allow access to human resources personnel.

Question 134

What is the most important risk in determining the validity of construction delay claims?

A.Contractor claims may be submitted prior to completion of the work.

B.Contractor claims may include subcontractor estimates of balances due to the subcontractor.

C.Contractor claims may include costs considered in the fixed-price portion of the work.

D.Contractor claims may be understated.

Question 135

In which of the following situations would it be most appropriate to employ the services of a forensic specialist?

A.Investigation of ghost employees in a large business.

B.Review for misapplication of general computer controls over accounts receivable.

C.Detection of unauthorized changes to source documents.

D.Verification of fixed assets in a manufacturing company.

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