Free Access IIA.IIA-CIA-Part2.v2023-03-09.q121 Practice Test (Page 14)

Question 61

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

A.Contractor non-disclosure agreements.

B.Awareness of prior incidents of fraud.

C.Verification of currency exchange rates.

D.Receipts for employee expenses.

Question 62

Which of the following statements is true regarding the chief audit executive's (CAT$) responsibilities after completing an assurance or consulting engagement?

A.The CAE must establish a follow-up process tor both assurance and consulting engagements to monitor that management actions have been effectively implemented to address observations

B.The CAE must communicate the results of assurance and consulting engagements lo whoever can ensure that the results are given due consideration.

C.The CAE must acknowledge satisfactory performance when communicating the results of assurance and consulting engagements

D.The CAE may delegate the responsibility for communicating the results of consulting engagements although this responsibility cannot be delegated for assurance engagements

Question 63

An internal auditor develops an engagement observation related to an organization's accumulation of large travel advances. The auditor observes that the organization's procedures do not require justification for travel advances greater than a specific amount Which of the following best describes the organization's procedures?

A.A condition of the organization's accumulation of large travel advances

B.A consequence of the organization's accumulation of large travel advances

C.A cause of the organization's accumulation of large travel advances

D.A criterion of the organization's accumulation of large travel advances

Question 64

After finalizing an assurance engagement concerning safety operations in the oil mining process, the audit team concluded that no key controls were compromised. However, some opportunities for improvement were noted. Which of the following would be the most appropriate way for the chief audit executive (CAE) to report these results?

A.The CAE should send the final report to operational management and notify senior management and the audit committee that no significant findings were identified.

B.The CAE should send the final report to operational and senior management and the audit committee.

C.The CAE should send the final report to operational management only, as there is no need to communicate this information to higher levels.

D.The CAE should notify operational and senior management that the audit engagement was completed with no significant findings to report.

Question 65

Which of the following statements is true regarding internal auditors and other assurance providers?

A.hours Internal auditors can rely on the work of other assurance providers only rf the other assurance providers report directly to the board

B.Internal auditors should always reperform and validate audit work completed by external assurance providers

C.Internal auditors may rely on the work of internal compliance teams to expand their coverage of the organization without increasing direct audit

D.Assurance providers who report to management and/or are part of management cannot provide control serf-assessments services

Premium Bundle

Newest IIA-CIA-Part2 Exam PDF Dumps shared by BraindumpsPass.com for Helping Passing IIA-CIA-Part2 Exam! BraindumpsPass.com now offer the updated IIA-CIA-Part2 exam dumps, the BraindumpsPass.com IIA-CIA-Part2 exam questions have been updated and answers have been corrected get the latest BraindumpsPass.com IIA-CIA-Part2 pdf dumps with Exam Engine here:

Access IIA-CIA-Part2 Premium Version

(603 Q&As Dumps, 40%OFF Special Discount: Exam-Tests)

Other Version: 1722IIA.IIA-CIA-Part2.v2024-12-09.q342; 7770IIA.IIA-CIA-Part2.v2023-05-26.q379; 7867IIA.IIA-CIA-Part2.v2023-04-08.q383; 13421IIA.IIA-CIA-Part2.v2022-09-28.q589; 12947IIA.IIA-CIA-Part2.v2022-07-26.q511; 9270IIA.IIA-CIA-Part2.v2022-01-22.q283; 108IIA.Prepawaypdf.IIA-CIA-Part2.v2021-10-22.by.nat.555q.pdf

Latest Upload: 117Oracle.1Z0-1057-23.v2025-09-10.q47; 150Google.Professional-Cloud-Network-Engineer.v2025-09-09.q179; 131SAP.C-S4EWM-2023.v2025-09-08.q83; 162TheSecOpsGroup.CNSP.v2025-09-08.q20; 220CFAInstitute.ESG-Investing.v2025-09-08.q173; 155PECB.ISO-IEC-27001-Lead-Implementer.v2025-09-06.q132; 145Salesforce.Data-Architect.v2025-09-05.q216; 139Adobe.AD0-E605.v2025-09-05.q50; 183Nutanix.NCP-MCI-6.10.v2025-09-05.q55; 114Oracle.1z0-591.v2025-09-05.q104