Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 43)

Question 206

Which of the following statements describes an engagement planning best practice?

A.If the engagement subject matter is not unique, it is not necessary to outline specific testing procedures during the planning phase.

B.Engagement planning activities include setting engagement objectives that align with audit client's business objectives.

C.The engagement plan includes the expected distribution of the audit results, which should be kept confidential until the audit report is final.

D.It is best to determine planning activities on a case-by-case basis because they can vary widely from engagement to engagement.

Question 207

Which of the following is used to identify and prioritize critical business applications to determine those that must be restored and the order of restoration in the event that a disaster impairs information systems processing?

A.Risk analysis.

B.Vendor supply agreement analysis.

C.System backup analysis.

D.Contingent facility contract analysis.

Question 208

An internal auditor is conducting a review of the procurement function and uncovers a potential conflict of interest between the chief operating officer and a significant supplier of IT software development services. Which of the following actions is most appropriate for the internal auditor to take?

A.Inform the audit supervisor.

B.Investigate the potential conflict of interest.

C.Inform the external auditors of the potential conflict of interest.

D.Disregard the potential conflict, because it is outside the scope of the audit assignment.

Question 209

Which of the following would have the least significance in an audit of the efficiency of a driver's license testing facility?

A.Clerical staff administer written tests to allow examiners more time to supervise driving tests.

B.Staff are cross-trained to provide backup for other areas of the facility as required.

C.A point-of-sale cashiering system reduces the need to reenter payment data.

D.Examiners are required to be recertified on an annual basis.

Question 210

Which of the following files, when compared with billing records, would provide the best source of information for determining if all goods shipped are billed to customers?

A.Customer purchase orders.

B.Accounts receivable transactions.

C.Prenumbered shipping documents.

D.Prenumbered customer invoices.

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Question 206

Question 207

Question 208

Question 209

Question 210

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