Free Access IIA.IIA-CIA-Part2.v2022-09-28.q589 Practice Test (Page 90)

Question 441

According to the Standards, which of the following is applicable to the internal audit activity's quality assurance and improvement program?

A.An external assessment should be obtained every three years.

B.All aspects of the internal audit activity should be evaluated.

C.The review of assurance services should be the primary focus.

D.Periodic monitoring of the internal audit activity should be done.

Question 442

An auditor plans to analyze customer satisfaction, including: (1) customer complaints recorded by the customer service department during the last three months; (2) merchandise returned in the last three months; and (3) responses to a survey of customers who made purchases in the last three months. Which of the following statements regarding this audit approach is correct?

A.The survey would not consider customers who did not make purchases in the last three months.

B.Analysis of three months' activity would not evaluate customer satisfaction.

C.Steps 1 and 2 of the analysis are not necessary or cost-effective if the customer survey is comprehensive.

D.Although useful, such an analysis does not address any risk factors.

Question 443

Which of the following is a detective control for managing the risk of fraud?

A.Receipts for employee expenses.

B.Awareness of prior incidents of fraud.

C.Verification of currency exchange rates.

D.Contractor non-disclosure agreements.

Question 444

Which of the following is not a direct benefit of control self-assessment (CSA)?

A.CSA increases control consciousness.

B.CSA allows management to have input into the audit plan.

C.CSA allows process owners to identify, evaluate, and recommend improving control deficiencies.

D.CSA can improve the control environment.

Question 445

A report prepared by the internal audit activity contains several observations that disclose proprietary information regarding the organization's manufacturing process. According to the International Professional Practices Framework, which of the following is the appropriate treatment for this report?

A.Remove the observations and report verbally to senior management.

B.Distribute the report only to the board to protect disclosure.

C.Disclose and distribute this information in a separate report.

D.Require a separate non-disclosure statement from each recipient.

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Question 441

Question 442

Question 443

Question 444

Question 445

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