Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 21)

Question 96

When interviewing an individual suspected of fraud, what type of questions would be asked after the introductory questions?

A.Informational questions.

B.Closing questions.

C.Admission-seeking questions.

D.Assessment questions.

Question 97

Which of the following evaluation criteria would be the most useful to help the chief audit executive determine whether an external service provider possesses the knowledge, skills, and other competencies needed to perform a review?

A.Compensation or other incentives that may be applicable to the service provider.

B.The relationship the service provider may have had with the organization or the activities being reviewed.

C.The financial interest the service provider may have in the organization.

D.The service provider's experience in the type of work being considered.

Question 98

When planning an audit engagement, what should an internal auditor first consider when assessing the risk of fraud in the area to be audited?

A.Organizational structure.

B.Impact of and exposure to fraud.

C.Management's risk appetite.

D.Existence of evidence of fraud.

Question 99

A major insurance company provides a discount on automobile insurance if the vehicle meets certain safety criteria. Which of the following audit tests would provide an internal auditor with the best evidence that all qualifying insured automobiles are receiving the discount?

A.Ask managers whether they are aware of the discount criteria and whether they are providing the discount to all qualifying automobiles.

B.Select a sample of automobiles receiving the discount and determine that the required discount criteria are being met.

C.Select a sample of automobiles that are not receiving the discount and determine if they have been properly excluded.

D.Compare the percentage of automobiles receiving discounts this year to that of last year.

Question 100

Which of the following would constitute a violation of the IIA Code of Ethics?

A.An internal auditor has accepted an assignment to audit the warehousing function six months from now. The auditor has no expertise in that area but has signed up for courses in warehousing that will be completed before the assignment begins.

B.An internal auditor has no ambitions for promotion and has not engaged in training or other professional development activities during the last three years. The auditor's performance assessments indicate consistent quality of work.

C.An internal auditor discovered an internal financial fraud during the year, and the financial statements were adjusted to properly reflect the loss associated with the fraud. The auditor discussed the fraud with the external auditor during the external auditor's review of the working papers detailing the incident.

D.An internal auditor, who has recently joined the organization, has accepted an assignment to audit the electronics manufacturing division. The auditor previously served as senior auditor for the external audit of that division and has audited many electronics companies during the past two years.

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Question 96

Question 97

Question 98

Question 99

Question 100

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