Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 14)

Question 61

The use of standard operating procedure questionnaires in audit fieldwork can be beneficial because.

A.These questionnaires can both identify discrepancies and educate clients.

B.Standard operating procedures are essential to the effectiveness and efficiency of operations.

C.These questionnaires are more comprehensive than are other types of techniques for gathering data during fieldwork.

D.These questionnaires do not normally require prior clearance with management of the audited area.

Question 62

An auditor analyzed a payroll system's data files for unusual activity, such as excessive overtime hours, unusual fluctuations in pay rates, and excessive vacation time. The application controls being verified by this analysis are:

A.Rejected and suspense item controls.

B.Programmed balancing controls.

C.Controls over update access to the database.

D.Edit and validation controls.

Question 63

Which of the following is not a reason for an internal auditor to prepare an audit plan before the detailed audit work begins?

A.The objectives of the audit should be set.

B.The organization's management should be informed about the work to be performed.

C.Attention should be devoted toward the key audit areas.

D.The timing of the audit should be set.

Question 64

Which of the following would provide the greatest assurance of the accuracy of a computer program's computation of freight charges for catalog sales?

A.Use discovery sampling, selecting transactions from invoices which should have freight charges added to them.

B.Use generalized audit software to select a monetary-unit sample of invoices that have been billed to customers.

C.Use either test data or parallel simulation to test the computer application.

D.Use difference estimation, selecting transactions from invoices which should have freight charges added to them.

Question 65

Which of the following types of contracts would provide the least incentive for a contractor to achieve economy and efficiency?

A.Lump-sum contract.

B.Cost-plus contract.

C.Unit-price contract.

D.Indefinite delivery contract.

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