Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 4)

Question 11

Which of the following statements is not true about the oversight and review of working papers by the chief audit executive (CAE)?

A.The CAE, although having overall responsibility for reviewing work completed, can delegate such task to appropriately experienced internal audit staff.

B.The need for CAE review depends on the proficiency and experience of the internal auditor and the complexity of the task.

C.The CAE is responsible for all significant professional judgments made during the audit process and should therefore personally review working papers to ensure conclusions were professionally arrived at.

D.The CAE has ultimate responsibility for reviewing working papers and remains accountable for the achievement of objectives and the quality of work.

Question 12

Which of the following would cause a company's accounts receivable turnover ratio to decrease steadily over a three-year period?

A.An increase in the discount offered for early payment.

B.A more liberal credit policy.

C.Invoices provided on a weekly rather than a monthly basis.

D.Increased cash sales.

Question 13

Which role is not considered a change agent when an organization wants to implement structural changes?

A.Shareholder.

B.Senior management.

C.Line management.

D.Independent consultant.

Question 14

Which of the following types of sampling techniques should an internal auditor use when testing the effectiveness of internal controls?

A.Mean-per-unit sampling.

B.Attributes sampling.

C.Variables sampling.

D.Dollar-unit sampling.

Question 15

While performing a follow-up of a concern about equipment-inventory tracking, which course of action is not necessary for the auditor to take?

A.Ensure that the steps being taken resolve the condition disclosed by the initial finding.

B.Ensure that the inherent risk has been eliminated as a result of resolving the issue.

C.Ensure that controls have been implemented to prevent the issue from occurring again.

D.Ensure that the entity has begun to experience benefits as a result of resolving the issue.

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