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

Question 131

Which of the following is not an outcome of control self-assessment?

A.Informal, soft controls are omitted, and greater focus is placed on hard controls.

B.Internal auditors become involved in and knowledgeable about the self-assessment process.

C.The entire objectives-risks-controls infrastructure of an organization is subject to greater monitoring and continuous improvement.

D.Nonaudit employees become experienced in assessing controls and associating control processes with managing risks.

Question 132

New environmental regulations require the board to certify that the organization's reported pollutant emissions data is accurate. The chief audit executive (CAE) is planning an audit to provide assurance over the organization's compliance with the environmental regulations. Which of the following groups or individuals is most important for the CAE to consult to determine the scope of the audit?

A.The organization's insurance department.

B.The audit committee of the board.

C.The organization's external environmental lawyers.

D.The environmental, health, and safety manager.

Question 133

In forming a team to investigate an organization's potential adoption of an activity-based costing system, the best reason to include an internal auditor on the team would be the auditor's knowledge of:

A.Activities and cost drivers.

B.Information processing procedures.

C.Current product cost structures.

D.Internal control alternatives.

Question 134

According to IIA guidance, which of the following statements is true regarding the authority of the chief audit executive (CAE) to release previous audit reports to outside parties?

A.The CAE can release prior internal audit reports with the approval of the board and senior management.

B.The CAE can employ judgment and release prior audit results as they deem appropriate and necessary.

C.The CAE can only release prior information outside the organization when mandated by legal or statutory requirements.

D.The CAE can release prior information provided it is as originally published and distributed within the organization.

Question 135

Which of the following is the best approach for obtaining feedback from engagement clients regarding the quality of internal audit work?

A.Ask questions during the exit interviews and send copies of the documented responses to the clients.

B.Provide questionnaires to engagement clients at the beginning of each engagement and request that the clients complete and return them after the engagements.

C.Distribute questionnaires to selected engagement clients shortly before preparing the internal audit annual activity report.

D.Call engagement clients after the exit interviews and send copies of the documented responses to the clients.

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Question 131

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