Free Access IIA.IIA-CIA-Part2.v2022-07-26.q511 Practice Test (Page 70)

Question 341

Which of the following statements is true regarding the communication of audit engagement observations?

A.Criteria, condition, cause, and effect must be communicated for all engagement observations.

B.Criteria, condition, cause, and effect must be communicated for material observations and significant deficiencies only.

C.Criteria, condition, cause, and effect do not need to be communicated for insignificant observations with adquate compensating key controls.

D.Criteria, condition, cause, and effect must be communicated for material observations only.

Question 342

According to the Standards, which of the following should be the basis for scheduling follow-up of engagement recommendations?

A.The agreement made between internal auditors and management.

B.The risks and exposures involved.

C.The internal audit charter.

D.The follow-up manual procedures.

Question 343

An audit engagement objective at a manufacturer is to determine the quality of raw materials purchased. Which of the following actions would best enable an internal auditor to satisfy this objective?

A.Research the rationale for customer returns.

B.Analyze the provision for sales allowances.

C.Evaluate the volume and characteristics of products rejected during processing.

D.Analyze the percentage of scrap incurred during production.

Question 344

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

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

C.Determine who can access databases containing confidential information.

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

Question 345

Which of the following is an effective way for an internal auditor to improve communications with the client during a contentious audit?

A.Speak privately with key client personnel immediately after proposed changes are announced to address their concerns.

B.Encourage the client to participate as a partner in the decision-making process to determine the changes that need to be made.

C.Obtain the support of the board of directors for proposed changes before discussing the changes with operating management.

D.Clearly explain to the client the role of the internal audit activity in the change process.

Other Version: 1728IIA.IIA-CIA-Part2.v2024-12-09.q342; 7772IIA.IIA-CIA-Part2.v2023-05-26.q379; 7870IIA.IIA-CIA-Part2.v2023-04-08.q383; 3169IIA.IIA-CIA-Part2.v2023-03-09.q121; 13469IIA.IIA-CIA-Part2.v2022-09-28.q589; 9271IIA.IIA-CIA-Part2.v2022-01-22.q283; 108IIA.Prepawaypdf.IIA-CIA-Part2.v2021-10-22.by.nat.555q.pdf

Latest Upload: 105OCEG.GRCP.v2025-09-11.q211; 105HP.HPE0-V27.v2025-09-11.q78; 119Oracle.1Z0-1057-23.v2025-09-10.q47; 153Google.Professional-Cloud-Network-Engineer.v2025-09-09.q179; 133SAP.C-S4EWM-2023.v2025-09-08.q83; 168TheSecOpsGroup.CNSP.v2025-09-08.q20; 235CFAInstitute.ESG-Investing.v2025-09-08.q173; 216PECB.ISO-IEC-27001-Lead-Implementer.v2025-09-06.q132; 154Salesforce.Data-Architect.v2025-09-05.q216; 148Adobe.AD0-E605.v2025-09-05.q50

Question 341

Question 342

Question 343

Question 344

Question 345

Download PDF File