Free Access IIA.IIA-CIA-Part2.v2022-07-26.q511 Practice Test (Page 71)

Question 346

According to IIA guidance, which of the following individuals should receive the final audit report on a compliance engagement for the organization's cash disbursements process?

A.The accounts payable manager, chief financial officer, and audit committee.

B.The accounts payable supervisor, accounts payable manager, and controller.

C.The accounts payable supervisor, controller, and treasurer.

D.The accounts payable manager, purchasing manager, and receiving manager.

Question 347

When creating the internal audit plan, the chief audit executive should prioritize engagements based primarily on which of the following?

A.The last available risk assessment.

B.Requests from senior management and the board.

C.The longest interval since the last examination of each audit universe item.

D.The auditable areas required by regulatory agencies.

Question 348

A company's cellular phone costs vary significantly by sales representative and by month. Which of the following would be the most appropriate approach for a consulting project concerning this issue?

A.Business process review of cellular phone needs.

B.Benchmarking with other cellular phone users.

C.Control self-assessment involving sales representatives.

D.Performance measurement and design of the budgeting process.

Question 349

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 350

What is the primary reason for having audit management approve audit engagement reports?

A.To ensure that client concerns are appropriately addressed.

B.To confirm proper format, grammar, and punctuation.

C.To verify that senior management supports the report's conclusions.

D.To validate that report findings are substantiated.

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Question 346

Question 347

Question 348

Question 349

Question 350

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