Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 62)

Question 301

According to IIA guidance,when performing a compliance audit of data security standards for a large e-commerce retailer, which of the following would represent the least likely area of risk exposure?

A.Access risks.

B.Physical security risks.

C.Change or configuration risks.

D.Operational risks.

Question 302

Management has taken immediate action to address an observation received during an audit of the organization's manufacturing process Which of the following is true regarding the validity of the observation closure?

A.Valid closure requires the client lo address not only the condition, but also the cause of the condition

B.Valid closure requires assurance from management that the original problem will not recur in the future

C.Valid closure of an observation ensures it will be included in the final engagement report

D.Valid closure requires evidence that ensures the corrected process will function as expected in the future

Question 303

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

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

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

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

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

Question 304

An internal auditor collected several employee testimonials Which of the following is the best action for the internal auditor to take before drawing a conclusion?

A.Review the testimonials with the interviewed employees

B.Substantiate the testimonials with physical or documentary evidence

C.Ensure the testimonials are well documented

D.Corroborate testimonials with the results from other soft control techniques

Question 305

According to IIA guidance, which of the following statements best justifies a chief audit executive's request for external consultants to complement internal audit activity (IAA) resources?

A.The organization's audit universe is extensive and diverse.

B.A recent benchmarking study found that using external service providers is a common practice of similarly-sized IAAs in other organizations.

C.There has been an increase in unanticipated requests for advisory work.

D.Previous work provided by the external service provider has been of great quality and value.

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Question 301

Question 302

Question 303

Question 304

Question 305

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