Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 110)

Question 541

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 542

According to the International Professional Practices Framework, which of the following should be excluded from a final communication for a performance audit engagement?

A.Legal opinions related to illegal acts.

B.Recommendations and conclusions.

C.The internal auditor's unbiased opinion.

D.Timely and relevant information.

Question 543

An internal auditor submitted a report containing recommendations for management to enhance internal controls related to investments. To follow up, which of the following is the most appropriate action for the internal auditor to take?

A.Follow up during the next scheduled audit.

B.Seek a management assurance declaration.

C.Observe corrective measures.

D.Conduct appropriate testing to verify management responses.

Question 544

Which of the followings statements describes a best practice regarding assurance engagement communication activities?

A.All assurance engagement observations should be included in the main section of the engagement communication.

B.A detailed escalation process should be developed during the planning stage of an assurance engagement.

C.During the "communicate" phase of an assurance engagement, it is best to define the methods and timing of engagement communications.

D.All assurance engagement observations should be communicated to the audit committee.

Question 545

Which of the following is most appropriate when conducting an interview during the course of a fraud investigation?

A.Explain the detailed purpose to the interviewee.

B.Have a witness present during the interview.

C.Assume that the interviewee is guilty.

D.Schedule the interview well in advance.

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Question 541

Question 542

Question 543

Question 544

Question 545

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