Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 103)

Question 506

When interviewing an individual in relation to a fraud investigation, which course of action should the internal auditor follow?

A.Assure the individual that the results of the interview will remain confidential.

B.Establish a rapport with the subject to encourage openness.

C.Refrain from deviating from the list of questions prepared before the interview.

D.Discontinue questioning once the individual has confessed to the fraud.

Question 507

In response to an audit finding, senior management informed the auditor that the issue would be investigated and resolved when time permitted. According to the International Professional Practices Framework, this action was not acceptable because:

A.The appropriate level of management was not involved in the review and resolution of the issue.

B.Responses should include sufficient information to evaluate the adequacy and timeliness of corrective action.

C.The board had not reviewed management's responses to the engagement observations and recommendations.

D.Other departments should have been contacted to determine if they shared responsibility for corrective action.

Question 508

Which of the following situations might allow an employee to steal checks sent to an organization and subsequently cash them?

A.One employee handles both cash deposits and accounts payable.

B.Only one signature is required on the organization's checks.

C.One employee handles both accounts receivable and purchase orders.

D.Checks are not restrictively endorsed when received.

Question 509

Which of the following would not include recommendations for process improvements?

A.Due diligence engagement.

B.Forensic investigation.

C.Internal audit engagement.

D.Consulting engagement.

Question 510

According to IIA guidance, which of the following factors should the auditor in charge consider when determining the resource requirements for an audit engagement?

A.The number, experience, and availability of audit staff as well as the nature, complexity, and time constraints of the engagement.

B.The appropriateness and sufficiency of resources and the ability to coordinate with external auditors.

C.The number, proficiency, experience, and availability of audit staff as well as the ability to coordinate with external auditors.

D.The appropriateness and sufficiency of resources as well as the nature, complexity, and time constraints of the engagement.

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Question 506

Question 507

Question 508

Question 509

Question 510

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